Bijaya Kumar Singha Vs State Tax Officer (Orissa High Court)
Introduction: In a recent judgment, the Orissa High Court addressed the issue of delay in invoking the proviso to Rule 23 of the Central Goods and Services Tax (CGST) Rules concerning the payment of tax, penalty, and interest. This article provides an in-depth analysis of the court’s decision and its implications.
Detailed Analysis: Bijaya Kumar Singha approached the Orissa High Court seeking relief regarding the delay in invoking the proviso to Rule 23 of the CGST Rules. The court, considering the matter through hybrid mode, heard arguments from Mr. Sunil Mishra, the learned Standing Counsel for CT & GST.
Mr. Mishra informed the court that if the petitioner complies with all requirements, including paying taxes, interest, late fees, and penalties, the petitioner’s 3B Return Form would be accepted by the authorities. In light of this, the court condoned the delay in invoking the proviso to Rule 23 of the CGST Rules.
The court directed the petitioner to deposit all taxes, interest, late fees, penalties, and fulfill other formalities. Upon compliance, the petitioner’s application for revocation would be considered as per the law. A copy of the court’s order was to be presented to the proper officer, who would then enable the petitioner to file the GST return by opening the portal.
Conclusion: The Orissa High Court’s decision to condone the delay in invoking the proviso to Rule 23 of the CGST Rules provides relief to taxpayers facing procedural issues. By allowing the petitioner to rectify the delay through compliance with due requirements, the court ensures a fair and equitable resolution. This judgment underscores the importance of balancing procedural adherence with facilitating taxpayer compliance within the ambit of GST regulations.
FULL TEXT OF THE JUDGMENT/ORDER OF ORISSA HIGH COURT
This matter is taken up through hybrid mode.
2. Mr. Sunil Mishra, learned 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 Central Goods and Services Tax Rules (CGST 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.
