2024 (5) TMI 1253 - HC - GST

Delay in filing the revocation application - Cancellation of GST Registration - 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, interest, late fee, penalty etc. due and complying with other formalities, the Petitioner s application for revocation will be considered in accordance with law. The petition is disposed off.

Summary

The High Court of Orissa allowed the petitioner's application for revocation of GST registration, provided all taxes and penalties are paid. The delay in filing the revocation application was condoned. The petitioner must comply with all requirements for the application to be considered. The writ petition was disposed of accordingly.