Disposed
Prasant Pradhan v. Addl. Commnr. Gst, Bbsr
Orissa HCWP(C)/1389/2024
Case brief
AI extract
What is this about?
The Court condoned the petitioner's delay in invoking Rule 23 of the CGST Rules for revocation. The writ petition was disposed of directing the opposite parties to accept the 3B Return Form subject to payment of dues and formalities.
What did the court decide?
Delay in invoking Rule 23 CGST Rules condoned; application for revocation to be considered subject to deposit of taxes, interest, late fees, and penalty so as to enable filing of 3B Return.