2021 (9) TMI 1296 - HC - GST

High Court allows delay in revocation application under Odisha GST Rules 23, emphasizes compliance

The High Court condoned the delay in the Petitioner's revocation application under Rule 23 of the Odisha Goods and Services Tax Rules. The court directed ... Condonation of delay in filing the revocation application - proviso to Rule 23 of the Odisha Goods and Services Tax Rules (OGST Rules) - HELD THAT:- 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, interest, late fee and penalty due and complying with other formalities, the Petitioner’s application for revocation will be considered in accordance with law. The appeal filed by the Petitioner on 30th June 2021 (Annexure-5 series) has been rendered infructuous - writ petition is disposed off. Issues:Delay in filing revocation application under Rule 23 of OGST Rules.Analysis:The judgment delivered by the High Court addressed the issue of delay in the Petitioner's revocation application under Rule 23 of the Odisha Goods and Services Tax Rules (OGST Rules). The learned Additional Standing Counsel for the Opposite Parties stated that if the delay is condoned, and the Petitioner fulfills all requirements by paying taxes, interest, late fee, and penalty due, the 3B Return Form filed by the Petitioner will be accepted. Consequently, the court condoned the delay in invoking the proviso to Rule 23 of the OGST Rules and directed that upon the Petitioner depositing all dues and complying with formalities, their revocation application will be considered in accordance with the law.Furthermore, the court ordered the Petitioner to produce a certified copy of the order before the proper officer. Once the Petitioner fulfills the specified conditions, the proper officer will open the portal for the Petitioner to file the GST return. As a result of this order, the appeal previously filed by the Petitioner was deemed infructuous. Finally, the writ petition was disposed of based on the terms outlined in the judgment, and an urgent certified copy of the order was directed to be issued according to the rules.In conclusion, the judgment provided a clear directive on how to address the delay in the revocation application under the OGST Rules, emphasizing the importance of compliance with tax obligations and formalities for the Petitioner to proceed with their application.