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HC directed dept. to open portal for filing of return as assessee couldn’t file return due to suspension of GSTIN
THE HON’BLE ORISSA HIGH COURT IN THE CASE OF ASIT KUMAR PATTNAIK V/s ADDL. STATE TAX OFFICER, BBSR, decided on 28-2-2024
👉 Issue:-
✔️ How to restoration of GST Registration if assessee could not file return due to suspension of GSTIN?
👉 TheHon’ble High Court Judgement:-
✔️ Where assessee filed writ petition stating that it could not file return due to suspension of GSTIN and sought direction to GST authorities to open portal so as to enable it to file return, delay in filing revocation application was to be condoned and GST Authorities were to be directed to open portal subject to assessee depositing all taxes, interest, late fee, penalty etc.
Section 30 of Central Goods And Services Tax Act, 2017
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