Orrisa High Court condone delay in filing GST Registration revocation application

Rakesh Kumar Sethi Vs Commissioner of Central Goods & Service Tax (Orissa High Court)

Introduction: In a recent ruling by the Orrisa High Court, the case of Rakesh Kumar Sethi vs. Commissioner of Central Goods & Service Tax (CGST) sheds light on the acceptance of a GST return and the consideration of a revocation application. The court addressed the delay in filing the application and its subsequent condonation.

Detailed Analysis: The petitioner, Rakesh Kumar Sethi, sought relief concerning the delay in invoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rules (OGST Rules). The court, upon hearing the arguments presented by Avinash Kedia, Jr. Standing Counsel for CGST, ruled that if the petitioner complies with all requirements, including payment of taxes, interest, late fees, and penalties, the 3B Return Form filed by the petitioner would be accepted.

Furthermore, the court condoned the delay in filing the revocation application and directed that upon fulfilling all necessary conditions, the petitioner’s application for revocation would be considered in accordance with the law. The order also instructed the petitioner to present a copy before the proper officer, who would then enable the petitioner to file the GST return by opening the portal.

Conclusion: The Orrisa High Court disposed of the writ petition, emphasizing the acceptance of the petitioner’s GST return and the consideration of the revocation application, subject to compliance with specified conditions. This judgment ensures procedural fairness and compliance with GST regulations, providing clarity on the handling of delayed applications and the filing of GST returns.

Full Text Of The Judgment/Order Of Orissa High Court

This matter is taken up through hybrid mode.

2. Avinash Kedia, Jr. Standing Counsel (CGST, Central Excise & Customs) appearing on an advance notice states that as long as delay in filing the revocation application is condoned, and provided the Petitioner complies with all the requirements of paying the taxes, interest, late fee, penalty etc. due, the 3B Return Form filed by the Petitioner will be accepted by the Opposite Parties.

3. 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.

4. A copy of this order will be produced by the Petitioner before the proper officer, and subject to the Petitioner complying with the above conditions, the proper officer will open the portal to enable the Petitioner to file the GST return.

5. The writ petition is disposed of in the above terms.