Orissa High Court directs to consider GST Revocation Application on Payment of Default Tax by Assessee

The Court held that the delay in in invoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rules (OGST Rules) is condoned and directed to the Petitioner depositing all the taxes, interest, late fee, penalty etc
By Yogitha S. Yogesh - On July 29, 2024 10:16 am - 2 mins read
Orissa High Court - GST Revocation Application - GST - Goods and Services Tax - GST revocation application process - taxscan

In a recent case, the Orissa High Court directed the proper officer to consider a Goods and Services Tax ( GST ) revocation application on payment of default tax by the assessee. In the Advance Notice, it was stated that as long as delay in filing the revocation application is condoned, and provided the Petitioner,…

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