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of <h1>Tax Revocation Application Granted with Full Payment Condition, Enabling Further Review of Taxpayer's Case Under Rule 138</h1> <h3>M/s. Om Sri Chaturbhuja Versus Superintendent, CGST & Central Excise Balangir</h3> M/s. Om Sri Chaturbhuja Versus Superintendent, CGST & Central Excise Balangir - TMI The High Court of Orissa heard a case regarding the delay in filing a revocation application under the Odisha Goods and Services Tax Rules. The court allowed the delay, provided the petitioner pays all taxes, interest, late fees, and penalties due. The petitioner's application for revocation will be considered if all requirements are met. The court directed the petitioner to produce a copy of the order to the proper officer for further action. The writ petition was disposed of accordingly.
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