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As long as delay in filing the appeal is condoned, and provided the Petitioner complies with all the requirements of paying the taxes due, the 3B Return Form filed by the Petitioner will be accepted by the Opposite Parties.

Rule 23 of the CGST Rules, 2017—Revocation of Cancellation of Registration — The petitioner challenged cancellation of registration. The respondent counsel submitted that as long as delay in filing the appeal is condoned, and provided the Petitioner complies with all the requirements of paying the taxes due, the 3B Return Form filed by the Petitioner will be accepted by the Opposite Parties. Held that:- The Hon’ble High Court directed that the delay in Petitioner’s invoking the proviso to Rule 23 is condoned subject to the Petitioner depositing all the taxes due and complying with other formalities, the GST return filed by the Petitioner, provided it is filed on or before 5th July, 2021.
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