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MOHAPATRA ENGINEERING vs. THE JOINT COMMISSIONER OF STATE TAX (APPEAL) AND ANOTHER
(Orissa High Court)

Hon'ble Judges:

B.R. SARANGI
G. SATAPATHY

Pet. Counsel

B.p. Rath

Res. Counsel

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Petitioner / Applicant	MOHAPATRA ENGINEERING
Respondent	THE JOINT COMMISSIONER OF STATE TAX (APPEAL) AND ANOTHER
Court	Orissa High Court
State	Odisha
Date	May 7, 2024
Order No.	W. P. (C) No. 11338 of 2024
Citation	2024(5) TAXREPLY 9876
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ORDER
ORDER This matter is taken up by hybrid mode. 2. Learned Standing Counsel for the Revenue 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 off....