Chakra Praska vs. Superintendent, Rayagada Circle, Rayagada
Held
The Court condoned the delay in the petitioner invoking a specific rule and directed the department to consider the petitioner's application for revocation subject to payment of all dues. This direction was made in the interest of revenue.
Facts
The petitioner challenged an appeal order under the Odisha Goods and Services Tax Act, 2017. The petitioner expressed willingness to pay all due taxes, interest, late fees, and penalties.
Key Issues
Whether the delay in filing an application for revocation of GST registration should be condoned, and if so, on what conditions.
Sections Cited
Rule 23
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORDER 30.11.2024
Mr. Jena, learned advocate appears on behalf of petitioner and submits, under challenge is appeal order dated 25th October, 2024 under Odisha Goods and Services Tax Act, 2017. He submits, his client is ready and willing to pay the tax, interest, late fee, penalty and any other sum required to be paid for the return form of his client to be accepted by the department. He relies on order dated 16th November, 2022 of coor
The judgment continues below.
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