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of <h1>Delayed GST Revocation Granted with Strict Compliance Mandate for Full Tax Settlement and Outstanding Dues</h1> <h3>M/s. Prakash Chandra Sahoo Versus CT & GST Officer Jajpur and another</h3> HC of Orissa allowed a delayed GST revocation application, conditionally permitting the Petitioner to file the return after paying all outstanding taxes, ... Condonation of delay in filing the revocation application - compliance with all the requirements of paying the taxes, interest, late fee, penalty etc. due, the 3B Return Form filed by the Petitioner - 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 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 requirements for the application to be considered. The Petitioner will be allowed to file the GST return upon compliance. The writ petition was disposed of accordingly.
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