revocation of gstin – OnlineTaxUpdate

If an Assessee deposits all taxes, interest, etc. and complies with other formalities the Proper Officer can open the GST portal to enable the Assessee to file GST returns

byCA Bimal Jain12/04/202412/04/2024

The Hon’ble Orrisa High Court in the case of Akshya Kumar Sahu disposed of the writ petition where Mr. Akshya Kumar Sahu sought to file an application for revocation of cancellation of registration, but could not file Form GSTR-3B due to suspension of GSTIN. Hence, aggrieved by the circumstances, the present writ petition was filed by the Petitioner.

GST Article High Court

Assessee entitled to file revocation application if complies with all the requirements of paying taxes, interest, late fee and penalty dues

byCA Bimal Jain06/02/202406/02/2024

The Hon’ble Orissa High Court in the case of Badajena Iron & Steel Industries (P.) Ltd. v. ST and GST…

Notification State

Notification No. 03/2023 – State Tax (Delhi) dated 21.06.2023

byAdmin22/06/202322/06/2023

The registered person whose registration has been cancelled on or before 31.12.2022 may apply for revocation of cancellation of such registration up to the 30th day of June, 2023.

GST Article High Court

Assessee directed to approach the Revenue Department to avail the benefit of special procedure for revocation of cancelled GST registration

byCA Bimal Jain27/05/202327/05/2023

The Hon’ble Gujarat High Court in M/s. Radhe Packaging v. Union of India has directed the assessee to approach the Revenue Department to avail the benefit of the Notification which allowed the registered person to apply for revocation of the cancellation of GST registration upto June 30, 2023.

GST Article High Court