Bijaya Kumar Singha Vs State Tax Officer
Date: February 5, 2024
Subject Matter
Revocation of Registration Cancellation: Delay in invoking the proviso to Rule 23(1) condoned subject to payment of all taxes and filing of returns
Summary
The Orissa High Court addressed the issue of delay in invoking the proviso to Rule 23 of the Central Goods and Services Tax (CGST) Rules concerning the payment of tax, penalty, and interest. Bijaya Kumar Singha approached the court seeking relief reg…
FULL TEXT OF THE JUDGMENT/ORDER OF ORISSA HIGH COURT This matter is taken up through hybrid mode. 2. Mr. Sunil Mishra, learned Standing Counsel (CT & GST) 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 Re…