2024 (2) TMI 418 - HC - GST

Delayed GST Revocation Application Granted with Full Tax Compliance, Offering Potential Relief to Taxpayer Under Rule 23

HC of Orissa allowed a delayed revocation application under GST rules, contingent on the Petitioner paying all outstanding taxes, interest, late fees, and ... Condonation of delay - proviso to Rule 23 of the Odisha Goods and Services Tax Rules - revocation application under OGST Rules - acceptance of GSTR-3B return subject to payment of taxes, interest, late fee and penalty - direction to proper officer to open portal for filing returnCondonation of delay - proviso to Rule 23 of the Odisha Goods and Services Tax Rules - acceptance of GSTR-3B return subject to payment of taxes, interest, late fee and penalty - revocation application under OGST Rules - direction to proper officer to open portal for filing return - Delay in invoking the proviso to Rule 23 OGST Rules is condoned and the petitioner's revocation application/filing of GSTR-3B will be processed subject to compliance with payment and formalities. - HELD THAT: - The Collector's counsel stated that if the delay in filing the revocation application is condoned and the petitioner complies with payment of taxes, interest, late fee and penalty and other formalities, the GSTR-3B return filed by the petitioner will be accepted. Applying that concession, the Court condoned the delay in invoking the proviso to Rule 23 of the OGST Rules and directed that the petitioner's application for revocation shall be considered in accordance with law provided the petitioner deposits all taxes, interest, late fee, penalty and complies with other formalities. The Court further directed that on production of a copy of this order and subject to such compliance, the proper officer shall open the portal to enable filing of the GST return. [Paras 2, 3, 4]Delay condoned; petitioner to deposit taxes, interest, late fee and penalty and comply with formalities; upon production of this order and compliance the proper officer shall open the portal and consider the revocation application/accept the GSTR-3B in accordance with law.Final Conclusion: Writ petition disposed by condoning delay in invoking the proviso to Rule 23 OGST Rules and directing conditional acceptance of the petitioner's revocation application/GSTR-3B upon payment of dues and compliance; proper officer to open portal on production of this order. The High Court of Orissa condoned the delay in filing a revocation application under the Odisha Goods and Services Tax Rules. The Petitioner must pay all taxes, interest, late fees, and penalties due for their 3B Return Form to be accepted. Upon compliance, the Petitioner's revocation application will be considered. The writ petition was disposed of accordingly.