Tag: Rule 23

Delay in filing application for revocation of cancellation can be condoned – Department to open Portal for filing returns

Citation:

Biplab Kumar Patra Vs. Additional State Tax Officer

W.P.(C) No. 487 of 2024 dated January 16, 2024 – High Court of Orissa

[2024] 159 taxmann.com 123 (Orissa)

In the above case, Hon’ble High Court of Orissa has held that:

  1. 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.
  2. The proper officer will open the portal to enable the Petitioner to file the GST return.

As per Rule 23 of CGST Rules (OGST Rules), application for revocation of cancellation of registration need to be made within 90 days from the date of service of order of cancellation.