Orissa HC: Delay Condoned, GST Portal to Open for Return Filing

Bisan Singh Vs Commissioner of CT and GST (Orissa High Court)

In the case of Bisan Singh vs. Commissioner of CT and GST, the Orissa High Court addressed the issue of delay in filing an application for revocation under the Odisha Goods and Services Tax Rules (OGST Rules).

Background and Context

The case revolves around Bisan Singh (the Petitioner) who had encountered issues with the timely filing of a revocation application under the OGST Rules. The Petitioner sought relief from the Court to condone the delay in filing the application. The main contention was whether the delay could be excused and whether the Petitioner’s subsequent compliance with all statutory requirements would result in acceptance of their GST return.

Court Proceedings

The matter was addressed in a hybrid mode, indicating that the hearing involved both in-person and virtual components.

i. Arguments Presented: Mr. S. Das, the learned Additional Standing Counsel for CT & GST, represented the state authorities. He acknowledged that the delay in filing the revocation application could be condoned, provided the Petitioner fulfilled all necessary conditions such as payment of taxes, interest, late fees, and penalties.

Court’s Decision: The Court agreed to condone the delay in invoking the proviso to Rule 23 of the OGST Rules. This rule generally pertains to the procedures and timelines for filing revocation applications when a GST registration has been canceled. The Court directed that the Petitioner must comply with all statutory requirements, including the payment of all due amounts (taxes, interest, late fees, penalties). Following compliance, the Petitioner’s application for revocation would be considered according to the law.

Instructions to the Petitioner

The Court provided clear instructions to the Petitioner to follow for the revocation process:

i. Produce a Copy of the Order: The Petitioner was instructed to produce a copy of the Court’s order before the proper officer responsible for their case.

ii. Compliance: The Petitioner must ensure compliance with all conditions set by the Court, which include:

• Payment of all outstanding taxes.
• Payment of interest on the delayed payments.
• Payment of any late fees and penalties as required by law.

iii. Portal Access: Once compliance is verified, the proper officer would open the online portal to enable the Petitioner to file the GST return.

FULL TEXT OF THE JUDGMENT/ORDER OF ORISSA HIGH COURT

This matter is taken up by hybrid mode.

2. Heard.

3. Mr.S. Das, learned Additional Standing Counsel (CT & GST) appearing on an advance notice states 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.

3. 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 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.

4. 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.

5. The writ petition is disposed of in the above terms.