The Orissa HC condoned delay in invoking proviso to Rule 23 of the CGST Rules on payment of tax, penalty and interest
The Orissa High Court condoned delay in invoking proviso to Rule 23 of the Central Goods and Services Tax Rules, 2017 ( CGST Rules ) on payment of tax, penalty and interest. Sunil Mishra, Standing Counsel ( CT & GST ) appearing on an advance notice stated that as long as delay in filing the…
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