p. 1 IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No. 19042 of 2025 M/s. VIP Marble Centre …. Petitioner Ms. Kajal Sahoo, Advocate -versus- Deputy Commissioner of CT & GST, Nawarangpur …. Opposite Party Mr. Diganta Das, Additional Standing Counsel CORAM: HON’BLE THE CHIEF JUSTICE AND HON’BLE MR JUSTICE MURAHARI SRI RAMAN Order No. ORDER 18.07.2025 01. 1. Mr. Diganta Das, learned Additional Standing Counsel for CT & GST Organization 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 Party. 2. 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 p. 2 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. 3. The 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 officer will open the portal to enable the Petitioner to file the GST return. 4. The writ petition is disposed of in the above terms. 5. An urgent certified copy of this order be issued as per rules. (Harish Tandon) Chief Justice (M.S. Raman) Judge S. Behera Designation: Senior Stenographer