Case Law Details
Akshya Kumar Sahu Vs Commissioner, CGST & Central Excise (Orrisa High Court)
If an Assessee deposits all taxes, interest, etc. and complies with other formalities the Proper Officer can open the GST portal to enable the Assessee to file GST returns
The Hon’ble Orrisa High Court in the case of Akshya Kumar Sahu v. Commissioner, Central Goods and Service Tax & Central Excise [Writ Petition (Civil) No. 4644 of 2024 dated February 29, 2024] disposed of the writ petition where Mr. Akshya Kumar Sahu (“the Petitioner”) sought to file an application for revocation of cancellation of registration, but could not file Form GSTR-3B due to suspension of GSTIN. Hence, aggrieved by the circumstances, the present writ petition was filed by the Petitioner.
The Hon’ble Orrisa High Court held 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 and directed the proper officer to open the GST portal to enable the Petitioner to file the GST returns.
The judgment in Akshya Kumar Sahu v. Commissioner, CGST & Central Excise exemplifies the judiciary’s role in safeguarding the rights of taxpayers while upholding the integrity of tax laws. The decision underscores the principle that compliance with statutory requirements is indispensable for availing procedural reliefs under the GST regime. Moreover, the court’s intervention in directing the opening of the GST portal reflects a proactive stance in facilitating taxpayer convenience and ensuring the smooth functioning of the tax administration system.
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