2024 (9) TMI 1471

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..... n form of his client to be accepted by the department - HELD THAT:- Reliance placed in the case of M/S. MOHANTY ENTERPRISES VERSUS THE COMMISSIONER, CT GST, ODISHA, CUTTACK AND OTHERS [ 2022 (11) TMI 1521 - ORISSA HIGH COURT] where it was 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 .....

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..... g to pay the tax, interest, late fee, penalty and any other sum required to be paid for the return form of his client to be accepted by the department. He relies on order dated 16th November, 2022 of coordinate Bench in W.P.(C) no.30374 of 2022 (M/s. Mohanty Enterprises v. The Commissioner, CT GST, Odisha, Cuttack and others). He submits, his client s claim to relief including prayer for condonati .....

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