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1. Search Case laws by Section / Act / Rule β now available beyond Income Tax. GST and Other Laws Available


2. New: βIn Favour Ofβ filter added in Case Laws.
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<h1>Delayed Tax Revocation Plea Allowed: Clearance of Outstanding Financial Dues Paves Way for Application Consideration</h1> HC of Orissa granted permission to file a delayed revocation application, contingent upon the Petitioner paying all outstanding taxes, interest, late ... Condonation of delay in filing the revocation application - compliance 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 Petitionerβs 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 Petitionerβs application for revocation will be considered in accordance with law. Petition disposed off. The High Court of Orissa allowed the delay in filing the revocation application, provided the Petitioner pays all taxes, interest, late fee, penalty, etc. The Petitioner's application for revocation will be considered if all requirements are met. The writ petition is disposed of accordingly.