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Case Law Details

Case Name : Akshya Kumar Sahu Vs Commissioner, CGST & Central Excise (Orrisa High Court)
Appeal Number : W.P.(C) No. 4644 of 2024
Date of Judgement/Order : 29/02/2024
Related Assessment Year :

Akshya Kumar Sahu Vs Commissioner, CGST & Central Excise (Orrisa High Court)

If an Assessee deposits all taxes, interest, etc. and complies with other formalities the Proper Officer can open the GST portal to enable the Assessee to file GST returns

The Hon’ble Orrisa High Court in the case of Akshya Kumar Sahu v. Commissioner, Central Goods and Service Tax & Central Excise [Writ Petition (Civil) No. 4644 of 2024 dated February 29, 2024] disposed of the writ petition where Mr. Akshya Kumar Sahu (“the Petitioner”) sought to file an application for revocation of cancellation of registration, but could not file Form GSTR-3B due to suspension of GSTIN. Hence, aggrieved by the circumstances, the present writ petition was filed by the Petitioner.

The Hon’ble Orrisa High Court held 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 and directed the proper officer to open the GST portal to enable the Petitioner to file the GST returns.

The judgment in Akshya Kumar Sahu v. Commissioner, CGST & Central Excise exemplifies the judiciary’s role in safeguarding the rights of taxpayers while upholding the integrity of tax laws. The decision underscores the principle that compliance with statutory requirements is indispensable for availing procedural reliefs under the GST regime. Moreover, the court’s intervention in directing the opening of the GST portal reflects a proactive stance in facilitating taxpayer convenience and ensuring the smooth functioning of the tax administration system.

FULL TEXT OF THE JUDGMENT/ORDER OF ORRISA HIGH COURT

01. This matter is taken up by hybrid mode.

2. Mr. M. Agarwal, learned Junior Standing Counsel (CGST 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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(Author can be reached at [email protected])

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