Case Law Details
Bhagabati Prasad Kar Vs Superintendent, CGST & Central Excise (Orissa High Court)
The Orissa High Court recently addressed the case of Bhagabati Prasad Kar vs. Superintendent of CGST & Central Excise, focusing on the acceptance of a GST return and the consideration of a revocation application. This judgment highlights the court’s stance on condoning delays and ensuring compliance with GST regulations.
Mohit Agrawal, learned Junior Standing Counsel for CGST, Central Excise & Customs, stated that the petitioner’s 3B Return Form would be accepted if all requirements, including tax payments, interest, late fees, and penalties, were fulfilled. The court, adopting a pragmatic approach, condoned the delay in invoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rules (OGST Rules).
Furthermore, the court directed the petitioner to deposit all outstanding amounts and comply with other formalities for the revocation application to be considered. Once these conditions were met, the proper officer would open the portal for the petitioner to file the GST return.
The Orissa High Court’s decision in the case of Bhagabati Prasad Kar provides clarity on procedural matters related to GST compliance. By accepting the petitioner’s GST return and considering the revocation application, subject to specified conditions, the court ensures fairness and adherence to legal requirements. This judgment underscores the importance of compliance while also recognizing the need for flexibility in certain circumstances.
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