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2021 (12) TMI 1308 - HC - GSTCondonation of delay in filing the revocation application - compliance with all the requirements of paying the taxes, interest, penalty and late fee, as may be due - 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, penalty and late fee as may be due and complying with other formalities, the Petitioner’s application for revocation will be considered in accordance with law. A down-loaded copy of this order will be produced by the Petitioner before the proper officer, and subject to the Petitioner complying with the above conditions, the proper office will open the portal to enable the Petitioner to file the GST return - If any appeal has been filed in the meanwhile, obviously such appeal has been rendered infructuous as a result of this order and the Appellate Authority will accordingly be informed by the Petitioner. Petition disposed off.
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