HC instructs the GST Department to open portal for GSTR-3B filing after revocation of cancellation of registration.
Orissa HC – BB Medicare (P.) Ltd. v. CT & GST Officer, Bhubaneswar-II [W.P.(C) NO. 11805 OF 2024]
The respondent department agreed to condone the delay in filing the revocation application , 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.
The delay in Petitioner’s invoking the proviso to Rule 23 of the Odisha Goods and Services Tax 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.
