2024 (10) TMI 1010 - HC - GST

Condonation of delay in filing the revocation application - compliance with all the requirements of paying the taxes, interest, late fee, penalty etc. due - HELD THAT - The delay in petitioner s invoking the proviso to Rule 23 of the Central Goods and Services Tax Rules (CGST 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 dipsosed off.

Summary

The High Court of Jharkhand heard a case where the delay in filing a revocation application was condoned, and the petitioner was directed to comply with tax requirements. The petitioner's application for revocation will be considered if all dues are paid. The court ordered the petitioner to produce the order before the proper officer for GST return filing. The writ petition was disposed of accordingly.