W.P. (C) No. 9598 of 2024

BISAN SINGH v. COMMISSIONER OF CT AND GST, CUTTACK

Date Issued: 23 April 2024
Source: 2024 (85) G.S.T.L. 389 (Ori.)
Views: 11

Summary

Registration - Revocation of cancellation of - Limitation period - Condonation of delay - Respondent authority submitted that delay in filing revocation application in respect of cancelled registration would be condoned and if assessee would comply with all requirements of paying taxes, interest, late fee, penalty etc., Form GSTR-3B return filed by assessee would be accepted by department - HELD : Subject to assessee complying with aforesaid conditions, proper officer was to open portal to enable assessee to file GST return - Section 30 read with Section 39 of Central Goods and Services Tax Act, 2017 - Section 30 read with Section 39 of Odisha Goods and Services Tax Act, 2017. [paras 3 and 4] Petition disposed of in favour of assessee