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2024 (6) TMI 432 - HC - GSTCondonation of delay in filing the revocation application - application for revocation of 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. Petition 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 must pay all taxes, interest, late fees, and penalties due for their 3B Return Form to be accepted. The Petitioner's application for revocation will be considered if all requirements are met. The writ petition was disposed of accordingly.
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