Orissa HC condones delay in filing GST Registration Revocation Application

Bhagabati Prasad Kar Vs Superintendent, CGST & Central Excise (Orissa High Court) The Orissa High Court recently addressed the case of Bhagabati Prasad Kar vs. Superintendent of CGST & Central Excise, focusing on the acceptance of a GST return and the consideration of a revocation application. This judgment highlights the court’s stance on condoning delays and ensuring compliance with GST regulations. Mohit Agrawal, learned Junior Standing Counsel for CGST, Central Excise & Customs, stated that the petitioner’s 3B Return Form would be accepted if all requirements, inclu...