Orissa HC condones Delay in invoking Proviso to Rule 23 of CGST Rules on Payment of Tax, Penalty and Interest [Read Order]

The Orissa HC condoned delay in invoking proviso to Rule 23 of the CGST Rules on payment of tax, penalty and interest
Orissa HC condones Delay - invoking Proviso - Rule 23 of CGST Rules - Payment of Tax - Penalty - Interest - taxscan

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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