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Orissa HC: Can’t Expect GST Return Filing Without Commencement of Business - (13 Mar 2023)

GOODS AND SERVICES TAX

Orissa High Court while observing that license application should not be rejected only because a GST return has not been filed yet, has held that unless the petitioner is issued a license and is able to commence its business, the question of filing a GST return would not arise.

Tags : ORISSA HIGH COURT   GST RETURN   LICENSE APPLICATION  

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