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2021 (11) TMI 1184 - 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 directed that the delay in filing the revocation application be condoned, provided the Petitioner pays taxes, interest, late fee, and penalty due. The Petitioner's application for revocation will be considered if all requirements are met. The writ petition was disposed of accordingly, and an urgent certified copy of the order will be issued.
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