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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, 2017 could be condoned and the petitioner's request for revocation of cancellation of registration considered subject to deposit of dues and compliance with formalities.
Analysis: The relief sought was aligned with an earlier co-ordinate Bench order granting similar indulgence in a comparable GST registration matter. Following that approach, the Court directed that the delay be condoned and that, upon deposit of taxes, interest, late fee, penalty and compliance with the required formalities, the application for revocation be considered in accordance with law.
Conclusion: The petitioner was granted the requested relief and the matter was disposed of in favour of the petitioner.
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