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2022 (8) TMI 757 - HC - GSTRevocation of cancelled registration of petitioner - sufficient opportunity to furnish reply, not afforded to petitioner - time limit to approach proper officer in terms of Section 30 read with 23 of the Odisha Good and Services Tax Rules, 2017 - HELD THAT:- It is required under Section 30(1) read with Rule 23(1) that an application for revocation of cancellation of registration in Form GST REG-21 is required to be submitted to the proper officer who has cancelled the same invoking Section 29. The application for revocation is required to be made within 30 days from the date of service of the order of cancellation of registration. Having conceded by both the parties, if the Petitioner files application for revocation of cancellation of registration within a period of 30 days from today, the proper officer shall consider the same in its proper perspective by condoning the delay and such consideration shall be subject to the Petitioner depositing the tax, interest, penalty and late fee from the date of default. In order to enable the Petitioner to deposit tax, interest and penalty along with late fee, the proper officer shall take steps to open the portal and also allow the Petitioner to file all its returns - the proper officer shall consider the application for revocation of cancellation of registration in accordance with law. Petition disposed off.
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