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of <h1>Delayed GST Revocation Application Granted with Mandatory Tax Settlement and Procedural Compliance Requirements</h1> <h3>M/s. Biplab Kumar Patra Versus Additional State Tax Officer, Bhubaneswar-III and another</h3> HC of Orissa allowed a delayed GST revocation application, requiring the Petitioner to settle all outstanding taxes, interest, late fees, and penalties. ... Long delay in filing the revocation application - GST registration was cancelled - HELD THAT:- In that view of the matter, 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. The writ petition is disposed of in the above terms. 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 fee, penalty, and comply with formalities for the application to be considered. The Petitioner can file the GST return once all conditions are met. The writ petition was disposed of accordingly.
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