Case Law Details
Bisan Singh Vs Commissioner of CT and GST (Orissa High Court)
In the case of Bisan Singh vs. Commissioner of CT and GST, the Orissa High Court addressed the issue of delay in filing an application for revocation under the Odisha Goods and Services Tax Rules (OGST Rules).
Background and Context
The case revolves around Bisan Singh (the Petitioner) who had encountered issues with the timely filing of a revocation application under the OGST Rules. The Petitioner sought relief from the Court to condone the delay in filing the application. The main contention was whether the delay could be excused and whether the Petitioner’s subsequent compliance with all statutory requirements would result in acceptance of their GST return.
Court Proceedings
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