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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>GST Return Filing Allowed with Conditions: Delayed Submission Permitted After Full Tax and Penalty Compliance</h1> HC of Orissa granted relief to the Petitioner by permitting a delayed GST return filing, contingent upon payment of taxes, interest, late fees, and ... Condonation of delay in filing the revocation application - compliance with all the requirements of paying the taxes, interest, late fee, penalty etc. due - HELD THAT:- The delay in Petitioner’s invoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rules (OGST 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. Petition disposed off. The High Court of Orissa allowed the Petitioner to file a revocation application for GST return filing after condoning the delay, subject to payment of taxes, interest, late fee, and penalty. The Petitioner must comply with all requirements for the application to be considered. The writ petition was disposed of accordingly.

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