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of <h1>Judicial Relief: GST Revocation Application Granted with Procedural Compliance Mandate for Tax Return Filing</h1> <h3>M/s. Imber Healthcare (OPC) Private Limited Versus Additional Commissioner, GST (Appeals), Bhubaneswar & Another</h3> HC of Orissa allowed a GST revocation application, condoning procedural delay. The court directed the petitioner to fulfill financial and procedural ... Condonation of delay in filing the revocation application - 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, penalty etc. due and complying with other formalities, the Petitioner’s application for revocation will be considered in accordance with law. Petition disposed off. The High Court of Orissa, presided by Acting Chief Justice Dr. B.R. Sarangi and Justice Murahari Sri Raman, addressed a petition involving the filing of a revocation application under the Odisha Goods and Services Tax Rules (OGST Rules). The Petitioner, represented by Ms. Z.M. Wallace, sought to condone the delay in invoking the proviso to Rule 23 of the OGST Rules.The Junior Standing Counsel, Mr. Avinash Kedia, representing the Opposite Parties (CGST, Central Excise & Customs), indicated that the 3B Return Form filed by the Petitioner would be accepted if the delay was condoned and the Petitioner fulfilled all obligations, including payment of taxes, interest, late fees, and penalties.The Court condoned the delay and directed that, upon the Petitioner meeting all financial and procedural requirements, the application for revocation would be considered according to the law. The Court further instructed that a copy of the order be presented to the proper officer, who would then open the portal for the Petitioner to file the GST return. The writ petition was disposed of in these terms.
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