GST: Orissa HC Condones Delay in Invoking Rule 23 of OGST Rules Considering Willing to pay Late Fee and Penalty [Read Order]

 Lokanath Naik,  the petitioner challenged the Show cause notice issued for cancelling CGST registration.  Rule 23 of OGST deals with revocation of cancellation of registration.A registered person, whose registration is cancelled by the proper officer on his own motion, may 1 [subject to the provisions of rule 10B] submit an application for revocation of cancellation of registration, in FORM GST REG-21 , to such proper officer, within a period of thirty days from the date of the service of the order of cancellation of registration 2 [or within such time period as extended by the Additional Commissioner or the Joint Commissioner or the Commissioner, as the case may be, in exercise of the powers provided under the proviso to sub-section (1) of section 30 ,] at the common portal, either directly or through a Facilitation Centre notified by the Commissioner.

GST Order u/s 73 Passed Without Service of Notice: Allahabad HC directs to Treat Order as Notice and furnish documents [Read Order]

Step by Step Handbook for Filing GST Appeals Click here

Mr. Panigrahi,  advocate appears on behalf of petitioner and submitted that  under challenge is show cause notice dated 25th May, 2019 followed by order dated 7th June, 2019 cancelling his client’s registration under Central Goods and Services Tax Act, 2017.

Provided that no application for revocation shall be filed, if the registration has been cancelled for the failure of the registered person to furnish returns, unless such returns are furnished and any amount due as tax, in terms of such returns, has been paid along with any amount payable towards interest, penalty and late fee in respect of the said returns.

The advocate submitted that his client is ready and willing to pay the tax, interest, late fee, penalty and any other sum required to be paid for the return form of his client to be accepted by the department. He relies on order dated 16th November, 2022 of coordinate Bench in Mohanty Enterprises v. The Commissioner, CT & GST. Mr.Das,advocate,Additional Standing Counsel appears on behalf of revenue.

Know How to File Appeals in GSTAT Click here

Filing of Certified Copy of Appealed Order in GST Appeal is Procedural in Nature, Not Mandatory: Allahabad HC [Read Order]

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 the division bench of Chief Justice Arindam Sinha and Justice M.S. Sahoo 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.

To Read the full text of the Order CLICK HERE

Support our journalism by subscribing to Taxscanpremium. Follow us on Telegram for quick updates