The delay in Petitioner’s invoking the proviso to Rule 23 of the Odisha GST Rules is condoned and it is directed that subject to the Petitioner depositing all the taxes, interest, late fee and penalty due and complying with other formalities, the Petitioner’s application for revocation will be considered in accordance with law.
Section 30 of the CGST Act, 2017— Revocation of Registration — The petitioner Counsel submitted for revocation of registration. The respondent counsel submitted that as long as delay in filing the revocation application is condoned, and provided the Petitioner complies with all the requirements of paying the taxes, interest, late fee and penalty due, the 3B Return Form filed by the Petitioner will be accepted by the Opposite Parties.
Held that:- The Hon’ble High Court condoned the delay invoking the proviso to Rule 23 and directed that subject to the Petitioner depositing all the taxes, interest, late fee and penalty due and complying with other formalities, the Petitioner’s application for revocation will be considered in accordance with law.
The delay in Petitioner’s invoking the proviso to Rule 23 of the Odisha GST Rules is condoned and it is directed that subject to the Petitioner depositing all the taxes, interest, late fee and penalty due and complying with other formalities, the Petitioner’s application for revocation will be considered in accordance with law.
Section 30 of the CGST Act, 2017— Revocation of Registration — The petitioner Counsel submitted for revocation of registration. The respondent counsel submitted that as long as delay in filing the revocation application is condoned, and provided the Petitioner complies with all the requirements of paying the taxes, interest, late fee and penalty due, the 3B Return Form filed by the Petitioner will be accepted by the Opposite Parties.
Held that:- The Hon’ble High Court condoned the delay invoking the proviso to Rule 23 and directed that subject to the Petitioner depositing all the taxes, interest, late fee and penalty due and complying with other formalities, the Petitioner’s application for revocation will be considered in accordance with law.