Orissa HC condones Delay in invoking Proviso to Rule 23 of CGST Rules on Payment of Tax, Penalty and Interest [Read Order]

The Orissa High Court condoned delay in invoking proviso to Rule 23 of the Central Goods and Services Tax Rules, 2017 ( CGST Rules ) on payment of tax, penalty and interest.

Sunil Mishra, Standing Counsel ( CT & GST ) appearing on an advance notice stated 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.

As per Rule 23(1) of CGST Rules’2017, A registered person, whose registration is cancelledby the proper officer on his own motion, may 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 “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 Centrenotified by the Commissioner.

A Division Bench of Chief Justice Dr BR Sarangi and Justice MS Raman observed that “In that view of the matter, the delay in Petitioner’s invoking the proviso to Rule 23 of the Central Goods and Services Tax Rules ( CGST 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.”

“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 Page 2 of 2 to enable the Petitioner to file the GST return” the Court directed.

To Read the full text of the Order CLICK HERE

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