2024 (11) TMI 459

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.... This matter is taken up by hybrid mode. 2. Learned Standing Counsel (CT & GST Department) appearing on an advance notice states that as long as delay in filing the revocation application is condoned, and provided the Petitioner complies with all the requirements of paying the taxes, interest, late fee, penalty etc. due, the 3B Return Form filed by the Petitioner will be accepted by the Opposit....