Smruti Swarup Pattanaik v. State Tax Officer ,Ct and Gst,Nayagarh
Case brief
What is this about?
GST; OGST Rules Rule 23 proviso; revocation application; condonation of delay; 3B Return Form acceptance; portal opening by proper officer; taxes, interest, late fee, penalty due; State Tax Officer, CT & GST, Nayagarh (Opposite Party); Petitioner Smruti Swarup Pattanaik; advocate Itishree Tripathy; Additional Standing Counsel Sourav Tibrewal; High Court of Orissa at Cuttack; WP(C) No.28078 of 2025; disposed 17.10.2025; Harish Tandon, Chief Justice; Murahari Sri Raman (M.S. Raman), Judge; urgent certified copy.
What did the court decide?
Condonation of the delay in invoking the proviso to Rule 23 of the OGST Rules; direction that, subject to deposit of all taxes, interest, late fee, penalty etc. due and compliance with other formalities, the Petitioner's revocation application be considered in accordance with law, and that the proper officer open the portal to enable the Petitioner to file the GST return upon production of the certified copy of this order.