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of <h1>Delay in Revocation Filing Under Odisha GST Rules Condoned; Conditions Set for Acceptance of 3B Return Form.</h1> <h3>M/s. Chakradhar Mallik, Ganjam Versus Superintendent of CGST & Central Excise, Berhampur-1 and others</h3> M/s. Chakradhar Mallik, Ganjam Versus Superintendent of CGST & Central Excise, Berhampur-1 and others - 2024 (84) G. S. T. L. 202 (Ori.) 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. The Petitioner's application for revocation will be considered if all requirements are met. The writ petition was disposed of accordingly.
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