Harish Mahanta Vs Chief Commissioner, CT & GST, Odisha, Cuttack & another (Orissa High Court)
Orissa High Court ruled on a petition filed by Harish Mahanta regarding the revocation of GST registration. The GST Department stated that it had no objection to accepting the petitioner’s GSTR-3B return if the delay in filing the revocation application was condoned, provided the petitioner fulfilled all tax obligations, including payment of taxes, interest, late fees, and penalties. Considering this, the court allowed the delay in invoking Rule 23 of the Odisha GST Rules and directed that the petitioner’s revocation application be processed in accordance with the law, subject to compliance with all necessary payments and formalities.
Additionally, the court instructed that upon submission of a copy of the order, the proper officer should reopen the GST portal to enable the petitioner to file the necessary returns. With these directions, the writ petition was disposed of. The ruling clarifies that taxpayers seeking revocation of GST registration must comply with outstanding liabilities while ensuring procedural adherence.
FULL TEXT OF THE JUDGMENT/ORDER OF ORISSA HIGH COURT
This matter is taken up by hybrid mode.
2. Learned Standing Counsel (GST Department) 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 due, the 3B Return Form filed by the Petitioner will be accepted by the Opposite Parties.
