2024 (2) TMI 414 - HC - GST

Delayed GST Return Granted: Taxpayer Allowed to File After Settling Outstanding Dues and Penalties

HC of Orissa allowed a writ petition, permitting the petitioner to file a delayed GST return upon payment of all outstanding taxes, interest, late fees, ... Condonation of delay - proviso to Rule 23 of the Odisha Goods and Services Tax Rules - revocation of cancellation of GST registration - acceptance of Form GSTR-3B - compliance with payment of taxes, interest, late fee and penalty - opening of portal by proper officer for filing GST returnCondonation of delay - proviso to Rule 23 of the Odisha Goods and Services Tax Rules - Delay in invoking the proviso to Rule 23 of the OGST Rules was condoned. - HELD THAT: - The counsel for the Revenue stated that if delay in filing the revocation application is condoned and the petitioner complies with payment and other formalities, the 3B Return will be accepted. The Court thereupon condoned the delay in invoking the proviso to Rule 23 and directed that the petitioner's application for revocation be considered in accordance with law, subject to compliance with payment and formalities. [Paras 2, 3]Delay condoned and revocation application to be considered subject to compliance with statutory requirements.Acceptance of Form GSTR-3B - compliance with payment of taxes, interest, late fee and penalty - Acceptance of the petitioner's Form GSTR-3B is contingent upon deposit of taxes, interest, late fee, penalty and fulfillment of other formalities. - HELD THAT: - The Revenue expressly undertook that the 3B Return filed by the petitioner will be accepted provided the delay (now condoned) and the petitioner deposits all taxes, interest, late fee, penalty and complies with other formalities. The Court recorded this position and made acceptance conditional upon such compliance. [Paras 2, 3]Form GSTR-3B to be accepted only after required payments and formalities are completed.Opening of portal by proper officer for filing GST return - The proper officer is directed to open the portal to enable filing of the GST return on production of the Court order and compliance with conditions. - HELD THAT: - The Court directed that a copy of the order be produced before the proper officer and, subject to the petitioner complying with the stated conditions (depositing dues and completing formalities), the proper officer shall open the portal to enable the petitioner to file the GST return. [Paras 4]Proper officer to open portal for filing after petitioner produces order and complies with conditions.Final Conclusion: The writ petition is disposed of by condoning the delay in invoking the proviso to Rule 23 OGST Rules and directing that the petitioner's revocation application and GSTR-3B be processed/accepted, subject to payment of taxes, interest, late fee, penalty and compliance with other formalities, and the proper officer opening the portal on production of this order. The High Court of Orissa disposed of a writ petition, allowing the petitioner to file a GST return after condoning the delay in filing a revocation application, provided all taxes, interest, late fee, and penalties are paid. The petitioner must comply with all requirements for the application to be considered in accordance with the law.