2024 (10) TMI 1234 - HC - GST

Condonation of delay in filing the revocation application - compliance with all the requirements of paying the taxes interest late fee penalty etc. 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 late fee penalty etc. due and complying with other formalities the Petitioner s application for revocation will be considered in accordance with law. Petition disposed off.

Summary

The High Court of Orissa allowed the Petitioner's revocation application under the Odisha Goods and Services Tax Rules, on the condition that all taxes, interest, late fees, and penalties are paid. The Petitioner must comply with all requirements for the application to be considered. The writ petition was disposed of accordingly.