HC condones delay in invoking proviso to Rule 23 of CGST Rules

Bijaya Kumar Singha Vs State Tax Officer (Orissa High Court) Introduction: In a recent judgment, the Orissa High Court addressed the issue of delay in invoking the proviso to Rule 23 of the Central Goods and Services Tax (CGST) Rules concerning the payment of tax, penalty, and interest. This article provides an in-depth analysis of the court’s decision and its implications. Detailed Analysis: Bijaya Kumar Singha approached the Orissa High Court seeking relief regarding the delay in invoking the proviso to Rule 23 of the CGST Rules. The court, considering the matter through hybrid mode, h...