GST: Orissa HC Condones Delay in Invoking Rule 23 of OGST Rules Considering Willing to pay Late Fee and Penalty [Read Order]
The bench 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.
Lokanath Naik, the petitioner challenged the Show cause notice issued for cancelling CGST registration. Rule 23 of OGST deals with revocation of cancellation of registration.A registered person, whose registration is cancelled by the proper officer on his own motion, may 1 [subject to the provisions of rule 10B] submit an application for revocation of cancellation…
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