HC directs Condonation of delay in filing revocation application of GST registration

Gautam Construction Vs Commissioner of CT and GST (Orissa High Court) The delay in Petitioner’s invoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rules (OGST Rules) is condoned and it is directed that subject to the Petitioner depositing all the taxes, interest, late fee, penalty etc. due and complying with other formalities, the Petitioner’s application for revocation will be considered in accordance with law. FULL TEXT OF THE JUDGMENT/ORDER OF ORISSA HIGH COURT 1. This matter is taken up by video conferencing mode, by a separate notice. 2. Mr. Sunil Mishra, le...