Orissa HC in the case of Prasanna Kumar Bisoi Versus Union of India

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Interest under section 50

Reading Time: 2 minutes Interest under section 50, The grievance of the petitioner in this Writ Petition is that he is registered under Central Goods and Service Tax having GSTIN No.21AJIPB2****1ZO. He has filed the returns for the financial year 2017-18, 20018-19 and 2019-20 at a belated stage and availed Input Tax Credit at the time of filing GSTR-3B
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