Disposed¶¶21
Ghanakuntala Sunamudi, Koraput v. the Commissioner of Commercial Taxes and Goods and Services Tax,Cuttack
Orissa HCWP(C)/18915/2025
Case brief
AI extract
What is this about?
GST revocation; condonation of delay; proviso to Rule 23 OGST Rules; Odisha Goods and Services Tax Rules; 3B Return Form acceptance; opening of GST portal by proper officer; deposit of taxes, interest, late fee, penalty; writ petition disposed of; High Court of Orissa, Cuttack; WP(C) No.18915 of 2025; order dated 17.07.2025.
What did the court decide?
Delay in invoking the proviso to Rule 23 of the OGST Rules condoned; subject to deposit of all taxes, interest, late fee, penalty etc., due and compliance with other formalities, the revocation application to be considered in accordance with law and the proper officer to open the portal for filing the GST return upon production of the certified copy of the order. ¶¶21