2021 (11) TMI 716

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....te Parties : Mr. R.S. Chimanka, Senior Standing Counsel ORDER I.A. No.15888 of 2021 1. This is an application for recalling the order dated 8th September, 2021 passed in the present writ petition. 2. The Petitioner in para 4 of this application has stated as under: "4. That in the Cause Title of the said Writ Application so far as Opposite Party No.1 is concerned it was mentio....

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....baneswar, Dist-Khurda." 3. In para 6 of this application, the Petitioner has sought for the following substitution, which reads as under: "6. That the following Opposite Parties be substituted in place of the Opposite Parties mentioned in the cause title of the writ petition: Opposite Party No.1 The Commissioner, CGST, Central Excise and Customs, Central Revenue Build....

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....f the order sheet "The Commissioner, CT and GST Odisha" be read as "The Commissioner, CGST, Central Excise and Customs and Others". 5. So far as cause title of the order dated 8th September, 2021 is concerned, the Opposite Parties "The Commissioner, CT & GST, Odisha and Others" be read as "The Commissioner, CGST, Central Excise and Customs and Others" and the counsel for the Opposite Parties "M....

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....the taxes, interest, late fee and penalty due, the 3B Return Form filed by the Petitioner will be accepted by the Opposite Parties. 2. In that view of the matter, the delay in Petitioner's invoking the proviso to Rule 23 of the Central Goods and Services Tax Rules (CGST Rules) is condoned and it is directed that subject to the Petitioner depositing all the taxes, interest, late fee and pe....