IN THE HIGH COURT OF ORISSA AT CUTTACK
W.P.(C) No. 4646 of 2024
Abhaya Kumar Puhan Petitioner
…..
Mr. M.A. Bohidar, Advocate
Vs.
The Commissioner, CGST & Opposite Parties
…..
Central Excise, Bhubaneswar and
another
Mr. A. Kedia, Jr. SC, CGST,
Central Excise and Customs
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. A. Kedia, learned Junior 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
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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.
(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
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