HC condone delay in filing GST Registration revocation application

Rakesh Kumar Sethi Vs Commissioner of Central Goods & Service Tax (Orissa High Court)

Introduction: In a recent ruling by the Orrisa High Court, the case of Rakesh Kumar Sethi vs. Commissioner of Central Goods & Service Tax (CGST) sheds light on the acceptance of a GST return and the consideration of a revocation application. The court addressed the delay in filing the application and its subsequent condonation.

Detailed Analysis: The petitioner, R

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