Taxpayer's delay in filing GST registration revocation application condoned. If all requirements met, revocation will be considered.
Case-Laws
GST
The High Court addressed a case involving a delay in filing an application for Revocation of cancellation of GST registration. The court considered the invocation of the proviso to Rule 23 of the Odisha Goods and Services Tax Rules (OGST Rules). The Petitioner fulfilled all requirements by paying taxes, interest, late fees, and penalties. The
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =