2021 (5) TMI 464 - HC - GST

High Court allows appeal delay, mandates GST compliance & provides practical solutions

The High Court of Orissa addressed the delay in filing an appeal under Rule 23 of the Odisha Goods and Services Tax Rules. The court condoned the delay ... Delay in filing of appeal - 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 due and complying with other formalities, the GST return filed by the Petitioner, provided it is filed on or before 5th July, 2021, will be accepted by the Opposite Parties. Petition disposed off. Issues:Delay in filing the appeal under Rule 23 of the Odisha Goods and Services Tax Rules (OGST Rules).Analysis:The High Court of Orissa, in a judgment delivered by the Chief Justice and Justice B. P. Routray, addressed the issue of condoning the delay in filing an appeal under Rule 23 of the OGST Rules. The court noted that the delay in the petitioner invoking the proviso to Rule 23 was condoned. The court directed that, subject to the petitioner depositing all the taxes due and complying with other formalities, the GST return filed by the petitioner would be accepted by the Opposite Parties. It was specified that the GST return must be filed on or before 5th July, 2021, for acceptance. The court further ordered that a downloaded copy of the judgment should be produced by the petitioner before the proper officer. Upon the petitioner meeting the specified conditions, the proper officer was directed to open the portal to enable the petitioner to file the GST return.Furthermore, the judgment highlighted the ongoing restrictions due to the resurgence of the COVID-19 situation. The court allowed learned counsel for the parties to utilize a printout of the order available on the High Court's website, treating it at par with a certified copy. This allowance was subject to attestation by the concerned advocate, in accordance with the procedure prescribed in Court's Notice No. 4587, dated 25th March, 2020, as modified by Court's Notice No. 4798, dated 15th April, 2021.In conclusion, the High Court's judgment effectively addressed the issue of condoning the delay in filing the appeal under the OGST Rules, providing clear directives for the petitioner to comply with in order for the GST return to be accepted. The judgment also acknowledged the challenges posed by the COVID-19 situation, allowing for flexibility in accessing and utilizing the court order for the involved parties.