Orissa High Court directs to consider GST Revocation Application on Payment of Default Tax by Assessee

In a recent case, the Orissa High Court directed the proper officer to consider a Goods and Services Tax ( GST ) revocation application on payment of default tax by the assessee.

In the Advance Notice, it was stated that as long as delay in filing the revocation application is condoned, and provided the Petitioner, M/s. Panchmukhi Constructions 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 Party.

A division bench of Justice Dr. B R Sarangi And Justice G Satapathy held that 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.  

Rule 23 of the Central Goods and Services Tax Rules, 2017 provides for the revocation or cancellation of registration under India’s GST regime. This rule outlines the procedure and conditions for revoking the cancellation of GST registration.

“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 Petitioner to file the GST return.“, the bench held.

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