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SRI SAI CONSTRUCTION vs. THE PRINCIPAL COMMISSIONER, THE ADDITIONAL COMMISSIONER JHARKHAND & OTHERS
(Jharkhand High Court)

Hon'ble Judges:

SUJIT NARAYAN PRASAD
Pet. Counsel
Nitin Kumar Pasari
Res. Counsel
Anuraj Vijay
Om Prakash

Petitioner / Applicant

SRI SAI CONSTRUCTION

Respondent THE PRINCIPAL COMMISSIONER, THE ADDITIONAL COMMISSIONER JHARKHAND & OTHERS
Court Jharkhand High Court
State

Jharkhand

Date Jul 15, 2024
Order No.

W. P. (T) No. 3307 of 2024

Citation

2024(7) TAXREPLY 11242
Original Order
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ORDER

ORDER Heard Mr. Nitin Kumar Pasari, learned counsel for the petitioner and Mr. Anuraj Vijay, learned Junior Standing Counsel, (CGST) for the respondents. 2. Mr. Anuraj Vijay, the learned Junior Standing Counsel (CGST) states that as long as delay in filing the revocation application is condoned and provided the petitioner complies with all the requirements of paying the taxes, interest, late fee, penalty etc. due, the 3B Return Form filed by the petitioner will be accepted by the respondents. 3. In that view of the matter, the delay in petitioner’s invoking the proviso to Rule 23 of the Central Goods and Services Tax Rules (CGST Rules) is condoned and it is directed 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. 4. A copy of this order will be produced by the petitioner before the prope....

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