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Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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AI Drafter ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether the delay in invoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rules could be condoned and the application for revocation of the GST return portal closure could be directed to be considered, subject to compliance with tax dues and other formalities.
Analysis: The delay in filing the revocation application was accepted to be condoned. The direction was made conditional on the petitioner depositing the taxes, interest, late fee, penalty, and other dues and complying with the required formalities. Upon such compliance, the application for revocation was to be considered in accordance with law, and the proper officer was to open the portal to enable filing of the GST return.
Conclusion: The delay was condoned and conditional relief was granted for consideration of the revocation application and reopening of the portal.
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