BB Medicare Pvt. Ltd. Vs CT & GST Officer
Date: May 9, 2024
Subject Matter
Delay in filing GST Registration revocation application condoned
Summary
The case involves a petition by BB Medicare Pvt. Ltd. against the delay in filing a revocation application under the Odisha Goods and Services Tax (OGST) Rules. The court addressed the issue and, upon the counsel for the CT & GST Department indicating that they would accept the 3B Return Form filed by BB Medicare Pvt. Ltd. on the condition that the delay in filing the revocation application was condoned and all dues were paid, the court granted condonation of the delay and directed the consideration of the revocation application upon payment of all dues and compliance with formalities. The court also instructed BB Medicare Pvt. Ltd. to produce a copy of the court order to the proper officer for reopening the portal for filing the GST return.
FULL TEXT OF THE JUDGMENT/ORDER OF ORISSA HIGH COURT
This matter is taken up by hybrid mode.
2. Mr. S. Mishra, learned Standing Counsel for CT & GST Department 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.