Case is of M/S BB Medicare Pvt. Ltd. Vs CT & GST Officer, the Orissa High Court addressed a petition involving the delay in filing a revocation application under the Odisha Goods and Services Tax (OGST) Rules. BB Medicare Pvt. Ltd. sought to revoke the cancellation of their GST registration.
As per notificiation No. 38/2023 – Central Tax dated 4th Agusut 2023, the time limit for taxpayers to apply for the revocation of a cancelled GST registration is now 90 days from the date of the service of the order of cancellation of registration instead of 30 days with effect from 1st October 2023.
The counsel for the CT & GST Department, Mr. S. Mishra, indicated that the authorities would accept the 3B Return Form filed by BB Medicare Pvt. Ltd., provided the delay in filing the revocation application was condoned and all due payments (taxes, interest, late fees, penalties) were made. The court condoned the delay in filing the revocation application under Rule 23 of the OGST Rules, which governs the procedure for revoking the cancellation of GST registration.
The court directed that the petitioner’s application for revocation would be considered, subject to the payment of all dues and compliance with other formalities.
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