Just a moment...

⚠✕
❮ Top
☎ Help
Upgrade to AI Search ✕

We've upgraded AI Search on TaxTMI with two powerful modes:

1. Basic
• Quick overview summary answering your query with references• Category-wise results to explore all relevant documents on TaxTMI

2. Advanced
• Includes everything in Basic
• Detailed report covering:
     -   Overview Summary
     -   Governing Provisions [Acts, Notifications, Circulars]
     -   Relevant Case Laws
     -   Tariff / Classification / HSN
     -   Expert views from TaxTMI
     -   Practical Guidance with immediate steps and dispute strategy

• Also highlights how each document is relevant to your query, helping you quickly understand key insights without reading the full text.Help Us Improve - by giving the rating with each AI Result:

Explore AI Search →

Powered by Weblekha - Building Scalable Websites

☰
×

By creating an account you can:

Logo TaxTMI
>
Keyword Search :
AI Search : New
Ask tax questions in natural language. Powered by AI trained on the TaxTMI legal database. Use AI Search ➞
Call Us / Help / Feedback✕

Contact Us At :

✉ E-mail: [email protected]

✆ Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
╳
Add to...
You have not created any category. Kindly create one to bookmark this item!
✕
Create New Category
Hide
Title :
Description :

Print Options

+ Post an Article
Post a New Article ✕
Title :
0/200 char
Description :
Max 0 char
Category :
Co Author :

In case of Co-Author, You may provide Username as per TMI records

Delete Reply

Are you sure you want to delete your reply beginning with '' ?

Delete Issue

Are you sure you want to delete your Issue titled: '' ?

Articles

Back

All Articles

Advanced Search ❮
Reset Filters
Search By:
Search by Text :
Press 'Enter' to add multiple search terms
Select Date:
FromTo
Category :
Sort By:
Relevance Date
PrevPreviousNextNext

If an Assessee deposits all taxes, interest, etc. and complies with other formalities the Proper Officer can open the GST portal to enable the Assessee to file GST returns

Bimal jain
Revocation of GST registration permitted if outstanding tax and compliance conditions are met, enabling portal access for return filing. Application for revocation of GST registration may be processed where the registrant deposits all outstanding tax, interest, late fee and penalty and complies with other formalities; once these conditions are satisfied the proper officer should enable portal access to permit filing of GST returns and further processing of the revocation request under the applicable legal framework. (AI Summary)

The Hon’ble Orrisa High Court in the case of AKSHYA KUMAR SAHU VERSUS COMMISSIONER, CGST & CENTRAL EXCISE, BHUBANESWAR AND ANOTHER - 2024 (4) TMI 512 - ORISSA HIGH COURTdisposed of the writ petition where Mr. Akshya Kumar Sahu (“the Petitioner”) sought to file an application for revocation of cancellation of registration, but could not file Form GSTR-3B due to suspension of GSTIN. Hence, aggrieved by the circumstances, the present writ petition was filed by the Petitioner.

The Hon’ble Orrisa High Court held 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 and directed the proper officer to open the GST portal to enable the Petitioner to file the GST returns.

(Author can be reached at [email protected])

Goods and Services Tax - GST
answers
Sort by
+ Add A New Reply
Hide
+ Add A New Reply
Hide
Recent Articles