Case Law Details
Case Name : Bijaya Kumar Singha Vs State Tax Officer (Orissa High Court)
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Courts :
All High Courts Orissa High Court
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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 pro
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