I.A. No.15888 of 2021

1. This is an application for recalling the order dated 8th September, 2021 passed in the present writ petition.

2. The Petitioner in para 4 of this application has stated as under:

“4. That in the Cause Title of the said Writ Application so far as Opposite Party No.1 is concerned it was mentioned the Commissioner, CT and GST, Odisha, at Banijyakar Bhawan, Cantonment Road, Dist-Cuttack instead of the Commissioner, CGST, Central Excise and Customs, Central Revenue Building, Rajaswa Vihar, Bhubaneswar-7, Odisha.

So far as Opposite Party No.2 is concerned, it was mentioned that the Additional Commissioner, CT & GST (Appeals), Bhubaneswar-II Circle, Bhubaneswar, Dist-Khurda , (Odisha) instead of Additional Commissioner, GST (Appeals), Bhubaneswar, Central Revenue Building, Rajaswa Vihar, Bhubaneswar-7, Odisha.

So far as Opposite Party No.3 is concerned it was mentioned that the Superintendent Cum CT & GST Officer, Bhubaneswar-II Circle, Bhubaneswar, Dist-Khurda, Odisha instead of Superintendent, CGST and CE, Bhubaneswar-VI Range, Bhubaneswar-I Division, At/P.O. Bhubaneswar, Dist-Khurda.”

3. In para 6 of this application, the Petitioner has sought for the following substitution, which reads as under:

“6. That the following Opposite Parties be substituted in place of the Opposite Parties mentioned in the cause title of the writ petition:

Opposite Party No.1

The Commissioner, CGST, Central Excise and Customs, Central Revenue Building, Rajaswa Vihar, Bhubaneswar-7, Odisha.

Opposite Party No.2

Additional Commissioner, GST (Appeals), Bhubaneswar, Central Revenue Building, Rajaswa Vihar, Bhubaneswar-7, Odisha.

Opposite Party No.3

Superintendent, CGST and CE, Bhubaneswar-VI Range, Bhubaneswar-I Division, At/P.O. Bhubaneswar, Dist-Khurda.”

4. In view of the above contentions, the Petitioner is permitted to correct the cause title of the writ petition or file consolidated cause title forthwith. In the existing cause title portion, the provision mentioned “Odisha Goods and Services Tax Act, 2017 and the Odisha Goods and Services Rules, 2017” be also corrected as “Central Goods and Services Tax Act, 2017 and the Central Goods and Services Rules, 2017”. Accordingly, in the cause title of the order sheet “The Commissioner, CT and GST Odisha” be read as “The Commissioner, CGST, Central Excise and Customs and Others”.

5. So far as cause title of the order dated 8th September, 2021 is concerned, the Opposite Parties “The Commissioner, CT & GST, Odisha and Others” be read as “The Commissioner, CGST, Central Excise and Customs and Others” and the counsel for the Opposite Parties “Mr. Sunil Mishra, A.S.C.” be read as “Mr. R.S. Chimanka, Senior Standing Counsel”.

6. Though no averment is made in this application with regard to para 2 of the order dated 8th September, 2021 regarding Rule 23 of the Odisha Goods and Service Tax Rules (OGST Rules), according to learned counsel for the Petitioner, the relevant provision is Rule 23 of the Central Goods and Service Tax Rules (CGST Rules).

7. Consequently, in the interest of justice the order dated 8th September, 2021 is recalled and modified as under:

“1. Mr. R.S. Chimanka, learned Senior Standing Counsel for the Opposite Parties 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 and penalty due, the 3B Return Form filed by the Petitioner will be accepted by the Opposite Parties.

2. In that view of the matter, the delay in Petitioner’s invoking the proviso to Rule 23 of the Central Goods and Services Tax Rules (CGST Rules) is condoned and it is directed that subject to the Petitioner depositing all the taxes, interest, late fee and penalty due and complying with other formalities, the Petitioner’s application for revocation will be considered in accordance with law.

3. A certified 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 office will open the portal to enable the Petitioner to file the GST return.

4. In view of the above order, the appeal filed by the Petitioner on 30th June 2021 (Annexure-5 series) has been rendered infructuous.

5. The writ petition is disposed of in the above terms.

6. An urgent certified copy of this order be issued as per rules.

8. The I.A. for recalling of the order is allowed in the above terms.

9. An urgent certified copy of this order be issued as per rules.