Can GST Officer Open GST Web Portal for e- Filing upon full compliance?
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Posted Date : 19-Apr-2024 , 06:36:11 am | Posted By S.Mahajan
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The Hon’ble Orrisa High Court in the case of Akshya Kumar Sahu v. Commissioner, Central Goods and Service Tax & Central Excise [Writ Petition (Civil) No. 4644 of 2024 dated February 29, 2024] disposed of the writ petition where Mr. Akshya Kumar Sahu (“the Petitioner”) 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. The Hon’ble Orrisa High Court held that subject to the Petitioner depositing all the taxes, interest, late fee, penalty etc. due and complying with other formalities, the Petitioner's application for revocation will be considered in accordance with law and directed the proper officer to open the GST portal to enable the Petitioner to file the GST returns. CLICK ON THE LINK TO WATCH THE VIDEO.,.,, https://www.youtube.com/watch?v=N9PbBuzpGm4&t=18s
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