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, Rakesh Kumar Sethi, sought relief concerning the delay in invoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rules (OGST Ru...