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If an Assessee deposits all taxes, interest, etc. and complies with other formalities the Proper Officer can open the GST portal to enable the Assessee to file GST returns

Bimal jain
GSTIN Suspension Lifted if Taxes Paid: Court Orders Portal Reopening for GSTR-3B Filing After Compliance. The Orissa High Court addressed a writ petition involving an individual unable to file Form GSTR-3B due to the suspension of their GSTIN. The court ruled that if the individual deposits all due taxes, interest, late fees, and penalties, and complies with other requirements, their application for revocation of registration cancellation will be considered. The court directed the proper officer to reopen the GST portal to allow the individual to file their GST returns. (AI Summary)

The Hon’ble Orrisa High Court in the case of AKSHYA KUMAR SAHU VERSUS COMMISSIONER, CGST & CENTRAL EXCISE, BHUBANESWAR AND ANOTHER - 2024 (4) TMI 512 - ORISSA HIGH COURTdisposed of the writ petition where Mr. Akshya Kumar Sahu (“the Petitioner”) sought to file an application for revocation of cancellation of registration, but could not file Form GSTR-3B due to suspension of GSTIN. Hence, aggrieved by the circumstances, the present writ petition was filed by the Petitioner.

The Hon’ble Orrisa High Court held that subject to the Petitioner depositing all the taxes, interest, late fee, penalty etc. due and complying with other formalities, the Petitioner's application for revocation will be considered in accordance with law and directed the proper officer to open the GST portal to enable the Petitioner to file the GST returns.

(Author can be reached at [email protected])

Goods and Services Tax - GST
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