GST Registration Amendment Allowed Subject to Deposit of Tax Arrears & Statutory Dues

Swagatam Vs Chief Commissioner of Commercial Taxes and Goods and Services Tax (Orissa High Court) The Orissa High Court recorded the submission of the CT and GST Department that, upon further inquiry, the documents filed by the petitioner through an additional affidavit were found to be genuine and that the petitioner was conducting business from a location different from the registered place of business. The petitioner submitted that, if granted access to the GST portal, he would apply for amendment of registration after depositing arrear taxes, interest, late fees, and penalty in accordance ...