Orrisa HC: GST Officer Can Open Web Portal for e-Filing If Assessee Fulfilled All Dues

If a taxpayer deposits all taxes, interest, etc., and complies with other formalities the Proper Officer is then able to open the GST portal to enable the taxpayer to file GST returns.

The Hon’ble Orrisa High Court for the matter of Akshya Kumar Sahu v. Commissioner, Central Goods and Service Tax & Central Excise [Writ Petition (Civil) No. 4644 of 2024 on February 29, 2024] disposed of the writ petition where Mr Akshya Kumar Sahu (“the Petitioner”) ask to apply for revocation of cancellation application of registration, but does not file Form GSTR-3B due to suspension of GSTIN. Consequently, aggrieved by the events, the applicant files the present writ petition.

The Hon’ble Orrisa High Court ruled that as per the Petitioner depositing all the taxes, interest, late fee, penalty etc. due and complying with other formalities, the applicant’s application for revocation shall be deemed under the law and mandated the proper officer to open the GST portal to enable the applicant for filing the GST returns.

Read Also: Kerala HC Directs Govt to Open GSTN Portal for Filing GST Return, Order from GSTAT

The judiciary’s role in securing the taxpayer’s rights while upholding the virtue of tax laws is illustrated by the judgment in Akshya Kumar Sahu v. Commissioner, CGST & Central Excise. The decision highlights the principle that compliance with statutory requirements is required to claim procedural reliefs under the GST regime.

The interruption of the court in directing the opening of the GST portal shows a proactive stance in easing the taxpayer’s comfort and assuring the simpler functioning of the tax administration system.

Case Title	Akshya Kumar Sahu Vs. The Commissioner CGST & Central Excise
Case No.:	W.P.(C) No. 4644 of 2024
Date	29.02.2024
Counsel For Appellant	Mr M.A. Bohidar
Counsel For Respondent	Mr M. Agarwal, Jr. SC, CGST
Orrisa High Court	Read Order