https://www.taxtmi.com/caselaws?id=305601 The judgment addresses the delay in filing the revocation application under Rule 23 of the CGST Rules. The court directed that if the Petitioner fulfills all tax obligations, including taxes, interest, late fee, and penalty, the revocation application will be considered. Emphasizing compliance with tax requirements, the Petitioner must deposit all dues and meet necessary conditions. Upon compliance, the proper officer will open the portal for GST return filing. The writ petition is disposed of based on these terms, with an urgent certified copy of the order to be issued, resolving issues of delay and conditions for accepting the 3B Return Form by the Opposite Parties. en-us Wed, 01 Dec 2021 00:00:00 +0530 Wed, 14 Dec 2022 09:06:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=305601 The judgment addresses the delay in filing the revocation application under Rule 23 of the CGST Rules. The court directed that if the Petitioner fulfills all tax obligations, including taxes, interest, late fee, and penalty, the revocation application will be considered. Emphasizing compliance with tax requirements, the Petitioner must deposit all dues and meet necessary conditions. Upon compliance, the proper officer will open the portal for GST return filing. The writ petition is disposed of based on these terms, with an urgent certified copy of the order to be issued, resolving issues of delay and conditions for accepting the 3B Return Form by the Opposite Parties. Case-Laws GST Wed, 01 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=305601