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2021 (8) TMI 1409 - HC - GSTCondonation of delay in filing the revocation application - requirement to comply with all the requirements of paying the taxes due - HELD THAT - 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 Petitioner depositing all the taxes due and complying with other formalities, the Petitioner s application for revocation will be considered in accordance with law. The writ petition is disposed off.
The High Court of Orissa condoned the delay in filing a revocation application under the Odisha Goods and Services Tax Rules. The petitioner's application will be considered if all taxes are paid and requirements are met. The court directed the proper officer to open the portal for filing the GST return upon compliance. The writ petition was disposed of accordingly.
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