2021 (12) TMI 1401 - HC - GST

Court rules on delay in revocation application under Rule 23 of CGST Rules; compliance required

M/s GKV Sharma Versus Union of India and another

The judgment addresses the delay in filing the revocation application under Rule 23 of the CGST Rules. The court directed that if the Petitioner fulfills ... Revocation of cancellation of registration - Revenue is ready to consider the application of the assessee - HELD THAT:- the delay in Petitioner’s invoking the proviso to Rule 23 of the Central Goods and Services Tax Rules (CGST 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. Issues Involved:Delay in filing revocation application under Rule 23 of CGST Rules, acceptance of 3B Return Form by Opposite Parties, conditions for revocation application, compliance with tax requirements, opening portal for GST return filing.Analysis:The judgment addresses the issue of delay in filing the revocation application under Rule 23 of the Central Goods and Services Tax Rules (CGST Rules). The Senior Standing Counsel for the Opposite Party-CGST accepts notice and states that if the delay is condoned and the Petitioner fulfills all tax obligations, including taxes, interest, late fee, and penalty, the 3B Return Form filed by the Petitioner will be accepted. Consequently, the delay in invoking the proviso to Rule 23 of the CGST Rules is condoned, and it is directed that upon the Petitioner depositing all dues and complying with formalities, the revocation application will be considered as per the law.Moreover, the judgment emphasizes the importance of compliance with all tax-related requirements for the revocation application. It is specified that the Petitioner must deposit all taxes, interest, late fee, and penalty due, along with fulfilling other necessary conditions. Once these obligations are met, the Petitioner's application for revocation will be processed in accordance with the law. Additionally, the Petitioner is instructed to produce a downloaded copy of the order before the proper officer. Subsequently, upon compliance with the specified conditions, the proper officer will open the portal to allow the Petitioner to file the GST return, ensuring adherence to procedural requirements.In conclusion, the writ petition is disposed of based on the terms outlined in the judgment. An urgent certified copy of the order is directed to be issued in accordance with the rules, finalizing the resolution of the issues raised regarding the delay in filing the revocation application and the conditions for acceptance of the 3B Return Form by the Opposite Parties.