IN THE HIGH COURT OF ORISSA AT CUTTACK
W.P.(C) No. 4644 of 2024
Akshya Kumar Sahu Petitioner
…..
Mr. M.A. Bohidar, Advocate
Vs.
The Commissioner, CGST & Opposite Parties
…..
Central Excise, Bhubaneswar and
another
Mr. M. Agarwal, Jr. SC, CGST
CORAM:
DR. JUSTICE B.R. SARANGI
MR. JUSTICE G. SATAPATHY
ORDER
29.02.2024
Order No. This matter is taken up by hybrid mode.
01.
2. Mr. M. Agarwal, learned Junior Standing Counsel (CGST
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
Page 1 of 2
Petitioner to file the GST return.
5. The writ petition is disposed of in the above terms.
(DR. B.R. SARANGI)
JUDGE
(G. SATAPATHY)
JUDGE
Subhasmita
Signature Not Verified
Digitally Signed
Signed by: SUBHASMITA DAS
Designation: Sr. Stenographer
Reason: Authentication
Location: High Court of Orissa
Date: 01-Mar-2024 16:21:02
Page 2 of 2