TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Delayed GST Return Granted: Taxpayer Allowed to File After Settling Outstanding Dues and Penalties</h1> <h3>Rakesh Kumar Sethi Versus The Commissioner of Central Goods & Service Tax, Rourkela & Others</h3> HC of Orissa allowed a writ petition, permitting the petitioner to file a delayed GST return upon payment of all outstanding taxes, interest, late fees, ... Condonation of delay in filing the revocation application - Revocation of cancellation of registration - Petitioner complies with all the requirements of paying the taxes, interest, late fee, penalty etc. due, the 3B Return Form filed by the Petitioner - 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. The writ petition is disposed off. The High Court of Orissa disposed of a writ petition, allowing the petitioner to file a GST return after condoning the delay in filing a revocation application, provided all taxes, interest, late fee, and penalties are paid. The petitioner must comply with all requirements for the application to be considered in accordance with the law.
TaxTMI 
TaxTMI 
