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.
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