Case Law Details
BB Medicare Pvt. Ltd. Vs CT & GST Officer (Orissa High Court)
In the case of BB Medicare Pvt. Ltd. Vs CT & GST Officer, the Orissa High Court addressed a petition involving the delay in filing a revocation application under the Odisha Goods and Services Tax (OGST) Rules. BB Medicare Pvt. Ltd. sought to revoke the cancellation of their GST registration.
Key points from the judgment include: The counsel for the CT & GST Department, Mr. S. Mishra, indicated that the authorities would accept the 3B Return Form filed by BB Medicare Pvt. Ltd., provided the delay in filing the revocation application was condoned and all due payments (taxes, interest, late fees, penalties) were made.
Condonation of Delay: The court condoned the delay in filing the revocation application under Rule 23 of the OGST Rules, which governs the procedure for revoking the cancellation of GST registration.
Conditional Directive: The court directed that the petitioner’s application for revocation would be considered, subject to the payment of all dues and compliance with other formalities.
Order Compliance: BB Medicare Pvt. Ltd. was instructed to produce a copy of the court order to the proper officer. Upon compliance with the conditions, the officer was to reopen the portal for filing the GST return.
The writ petition was disposed of with these terms
FULL TEXT OF THE JUDGMENT/ORDER OF ORISSA HIGH COURT
This matter is taken up by hybrid mode.
2. Mr. S. Mishra, learned Standing Counsel for CT & 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 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.
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