Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights June 2024 Year 2024 This

The High Court considered a case involving the condonation of ...


Delay in filing revocation application for GST registration condoned. Petitioner must pay all dues for consideration.

Case Laws     GST

June 11, 2024

The High Court considered a case involving the condonation of delay in filing a revocation application for the cancellation of GST registration. The court held that the delay in invoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rules was condoned. The petitioner was directed to deposit all taxes, interest, late fees, penalties, etc., and comply with other formalities. Upon doing so, the petitioner's application for revocation would be considered in accordance with the law. The petition was disposed of accordingly.

View Source

 


 

You may also like:

  1. Cancellation of GST registration of petitioner - failure to file Periodic/GST Return - The petitioner, a Goldsmith registered under the Uttarakhand Goods and Services...

  2. Revocation of cancellation of registration - failure to file the return for a continuous period of six months - In the present case along with the application, the...

  3. The High Court addressed a case involving a delay in filing an application for Revocation of cancellation of GST registration. The court considered the invocation of the...

  4. Maintainability of appeal u/s 107 against cancellation of GST registration due to non-filing of returns discussed. Delay in filing appeal could have been condoned under...

  5. Cancellation of registration of Firm - The case involved a challenge to the cancellation of the petitioner's firm's GST registration due to non-filing of returns for a...

  6. Proviso to sub-rule (4) of Rule 22 of CGST Rules 2017 allows revocation of GST registration cancellation u/s 29(2)(c) of CGST Act 2017 if pending returns are filed and...

  7. Revocation of registration of petitioner - time limit for applying for the revocation of registration was expired or not - The petitioner filed an appeal and possibly,...

  8. Jurisdiction - proper authority to sign the application - In the instant case, the appeal was filed within time and there was only delay in rectification of defect...

  9. Cancellation of GST registration of the petitioner - The petitioner, a company providing technical consultancy services, had its GST registration cancelled due to...

  10. The respondent failed to process the petitioner's application for cancellation of GST registration, citing reasons such as the requirement to pay due tax and penalties,...

  11. Seeking renewal of registration of Goods Service Tax (GST) - cancelled due to non-filing of returns - The appellant faced the risk of irreparable loss and exclusion from...

  12. Seeking to revoke the cancellation of GST registration - The petitioner, a university, contended that despite fulfilling tax obligations and filing returns until a...

  13. Relevant date for filing application by Personal Guarantor as well as Creditor - relevant time from which moratorium shall come into force - when shall the application...

  14. Condonation of delay in filing appeal before appellate authority - Revocation of cancellation of 'GST' registration - non filing of GST returns - In the case on hand,...

  15. Deduction u/s 80IA was allowed despite delay in filing Form 10CCB due to technical glitches on the Income Tax portal. The form was filed 1 hour 22 minutes after the due...

 

Quick Updates:Latest Updates