The delay in Petitioner’s invoking the proviso to Rule 23 of the CGST 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 filed an application for recalling the order dated 8th September, 2021 passed in the present writ petition. The court observed that in the interest of justice the order dated 8th September, 2021 is recalled and modified. Further, the delay in Petitioner’s invoking the proviso to Rule 23 of the Rules is condoned
Held that:- The Hon’ble High Court 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 CGST 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 filed an application for recalling the order dated 8th September, 2021 passed in the present writ petition. The court observed that in the interest of justice the order dated 8th September, 2021 is recalled and modified. Further, the delay in Petitioner’s invoking the proviso to Rule 23 of the Rules is condoned
Held that:- The Hon’ble High Court 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.