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2022 (3) TMI 165 - HC - GSTCondonation of delay in filing the revocation application - Revocation of cancellation of registration of petitioner - petitioner had not furnished returns for a continuous period of six months - HELD THAT:- Having conceded by both the parties, the delay in invocation of proviso to sub-rule (1) of Rule 23 of the OGST Rules is condoned. The Petitioner is directed to deposit all the taxes, interest, penalty and late fee as may be due and comply with formalities. Upon such compliance, the Petitioner’s application for revocation will be considered in accordance with law. Subject to the Petitioner complying with the above conditions, the department will open the portal to enable the Petitioner to file the GST returns. The writ petition is disposed of.
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