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of <h1>GST Return Filing Allowed with Conditions: Delayed Submission Permitted After Full Tax and Penalty Compliance</h1> <h3>M/s. Jaga Balia Associates Versus State Tax Officer Barbil Circle Keonjhar</h3> M/s. Jaga Balia Associates Versus State Tax Officer Barbil Circle Keonjhar - 2024 (87) G. S. T. L. 195 (Ori.) The High Court of Orissa allowed the Petitioner to file a revocation application for GST return filing after condoning the delay, subject to payment of taxes, interest, late fee, and penalty. The Petitioner must comply with all requirements for the application to be considered. The writ petition was disposed of accordingly.
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