M/S Mohanty Enterprises, Keonjhar v. The Commissioner, Ct And Gst, Odisha

IN THE HIGH COURT OF ORISSA AT CUTTACK

W.P.(C) No. 30374 of 2022 M/s. Mohanty Enterprises ....

Petitioner Mr. Adhiraj Mohanty, Advocate -versusThe Commissioner, CT & GST, Odisha, Cuttack and others ....

Opposite Parties Mr. Sunil Mishra, Addl. Standing Counsel Mr. Abinash Kedia, Junior Standing Counsel for OP No.3

CORAM:

THE CHIEF JUSTICE JUSTICE M.S. RAMAN

ORDER

16.11.2022 Order No.

01.

1. Mr. Sunil Mishra, learned Additional Standing Counsel (CT & GST) 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.

2. 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.

3. The certified 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.

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

5. An urgent certified copy of this order be issued as per rules. (Dr. S. Muralidhar) Chief Justice (M.S. Raman) Judge S. Behera