If an Assessee deposits all taxes, interest, etc. and complies with other formalities the Proper Officer can open the GST portal to enable the Assessee to file GST returns

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..... If an Assessee deposits all taxes, interest, etc. and complies with other formalities the Proper Officer can open the GST portal to enable the Assessee to file GST returns
By: - Bimal jain
Goods .....

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..... and Services Tax - GST
Dated:- 16-4-2024

The Hon'ble Orrisa High Court in the case of AKSHYA KUMAR SAHU VERSUS COMMISSIONER, CGST & CENTRAL EXCISE, BHUBANESWAR AND ANOTHER - 2024 (4) TMI 51 .....

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..... 2 - ORISSA HIGH COURT disposed of the writ petition where Mr. Akshya Kumar Sahu ("the Petitioner") sought to file an application for revocation of cancellation of registration, but could not file Form .....

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..... GSTR-3B due to suspension of GSTIN. Hence, aggrieved by the circumstances, the present writ petition was filed by the Petitioner. The Hon'ble Orrisa High Court held that subject to the Petitioner d .....

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..... epositing 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 and direct .....

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..... ed the proper officer to open the GST portal to enable the Petitioner to file the GST returns. (Author can be reached at [email protected])
Scholarly articles for knowledge sharing by authors, .....

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..... experts, professionals .....

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