Stay Yourself Updated on GST
HC directed GST authorities to open portal to enable assessee to file GST return
THE HON’BLE ORISSA HIGH COURT IN THE CASE OF BISAN SINGH V/s COMMISSIONER OF CT AND GST, decided on 23-4-2024
👉 Issue:-
✔️ Can portal might be open to enable file GST return if assessee depositing all taxes, interest, late fee, penalty?
👉 The Hon’ble High Court Judgement:-
✔️ Where assessee filed writ petition stating that it could not file Form GSTR-3B 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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