2024 (10) TMI 1594 - HC - GST

Taxpayer Wins GST Revocation Appeal by Settling Outstanding Dues and Demonstrating Reasonable Cause for Delayed Filing

The HC of Orissa allowed the Petitioner's revocation application under GST rules, condoning the delay in filing. The Petitioner must settle all ... Condonation of delay in invoking proviso to Rule 23 of the Odisha Goods and Services Tax Rules - Revocation of cancellation of registration under OGST Rules - Acceptance of GSTR-3B return subject to deposit of taxes, interest, late fee and penalty - Opening of GST portal to enable filing of returns upon compliance with conditions - Compliance with payment and other formalities as condition precedent to consideration of revocation applicationCondonation of delay in invoking proviso to Rule 23 of the Odisha Goods and Services Tax Rules - Acceptance of GSTR-3B return subject to deposit of taxes, interest, late fee and penalty - Opening of GST portal to enable filing of returns upon compliance with conditions - Delay in invoking the proviso to Rule 23 OGST Rules is condoned and the petitioner's revocation application and GSTR-3B filing are to be considered subject to specified conditions - HELD THAT: - The Court recorded the submission of the Senior Standing Counsel that, if the delay in filing the revocation application is condoned and the petitioner complies with payment of taxes, interest, late fee, penalty and other formalities, the 3B Return Form would be accepted. Relying on that position, the Court condoned the delay in invoking the proviso to Rule 23 of the OGST Rules and directed that, upon the petitioner depositing all taxes, interest, late fee, penalty and complying with other formalities, the petitioner's application for revocation shall be considered in accordance with law. The Court further directed that a copy of the order be produced before the proper officer and, subject to the petitioner's compliance with the stated conditions, the proper officer shall open the portal to enable the petitioner to file the GST return. [Paras 2, 3, 4]Delay condoned; revocation application to be considered and GSTR-3B accepted provided the petitioner deposits dues and completes required formalities, and the portal shall be opened by the proper officer on production of this order.Final Conclusion: The writ petition is disposed of by condoning the delay in invoking the proviso to Rule 23 OGST Rules and directing consideration of the revocation application and acceptance of the GSTR-3B return on compliance with payment of taxes, interest, late fee, penalty and other formalities, with the proper officer being directed to open the portal accordingly. The High Court of Orissa allowed the Petitioner's revocation application under the Odisha Goods and Services Tax Rules, upon condoning the delay in filing. The Petitioner must pay all taxes, interest, late fees, and penalties due, after which their application will be considered by the authorities. The Petitioner is directed to produce a copy of the court order to the proper officer for further processing. The writ petition was disposed of accordingly.