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Pabitra Mohan Lenka vs. The Commnr., CT And GST, Odisha

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WP(C)/22214/2021HC OrissaGSTCNR ODHC01048086202119 August 2021Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE B. P. ROUTRAY2 pages

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Cause title — parties, addresses and appearances
Page 1 of 2 IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No. 22214 of 2021 Pabitra Mohan Lenka …. Petitioner Mr. S. Pattnaik, Advocate -versus- The Commissioner, CT and GST, Odisha and Others …. Opposite Parties Mr. S.S. Padhy, Additional Standing Counsel CORAM: THE CHIEF JUSTICE JUSTICE B.P. ROUTRAY Order No.

ORDER 19.08.2021

02.

1. Mr. S.S. Padhy, learned Additional Standing Counsel for Opposite Parties appearing on an advance notice states that as long as delay in filing the revocation application is condoned, and provided the Petitioner complies with all the requirements of paying the taxes due, the 3B Return Form filed by the Petitioner will be accepted by the Opposite Parties.

2.

In that view of the matter, the delay in Petitioner’s invoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rules (OGST Rules) is condoned and it is directed that subject to the Petitioner depositing all the taxes due and complying with other formalities, the Petitioner’s application for revocation will be considered in accordance with law.

3.

A down-loaded copy of this order will be produced by the Petitioner before the proper officer, and subject to the Petitioner complying with the above conditions, the proper office will open the portal to enable the Petitioner to file the GST return.

4.

The writ petition is disposed of in the above terms.

5.

An urgent certified copy of this order be issued as per rules.

(Dr. S. Muralidhar) Chief Justice

(B.P. Routray) Judge

S.K. Jena/P.A.

Reproduced from the public record of the Orissa High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.