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ACHYUTA NANDA SETHI vs. DEPUTY COMMISSIONER OF STATE TAX, CT & GST, KENDRAPARA
(Orissa High Court)

Hon'ble Judges:

B.R. SARANGI
G. SATAPATHY

Pet. Counsel

Itishree Tripathy

Res. Counsel

S. Mishra

Petitioner / Applicant	ACHYUTA NANDA SETHI
Respondent	DEPUTY COMMISSIONER OF STATE TAX, CT & GST, KENDRAPARA
Court	Orissa High Court
State	Odisha
Date	May 9, 2024
Order No.	W. P. (C) No. 11801 of 2024
Citation	2024(5) TAXREPLY 9877
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ORDER
ORDER This matter is taken up by hybrid mode. 2. Mr. S. Mishra, learned Standing Counsel for CT & GST 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....