https://www.taxtmi.com/caselaws?id=407585 The Orissa HC condoned the delay in invoking the proviso to Rule 23 of the Odisha GST Rules and permitted the belated GST return to be regularised. The court directed that, subject to deposit of all tax dues and compliance with the required formalities, the return filed on or before 5 July 2021 would be accepted. The proper officer was also directed to facilitate filing of the return on production of the order copy. The relief was therefore conditional, with acceptance of the return dependent on compliance with the specified tax and procedural requirements. en-us Wed, 05 May 2021 00:00:00 +0530 Tue, 25 Mar 2025 12:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407585 The Orissa HC condoned the delay in invoking the proviso to Rule 23 of the Odisha GST Rules and permitted the belated GST return to be regularised. The court directed that, subject to deposit of all tax dues and compliance with the required formalities, the return filed on or before 5 July 2021 would be accepted. The proper officer was also directed to facilitate filing of the return on production of the order copy. The relief was therefore conditional, with acceptance of the return dependent on compliance with the specified tax and procedural requirements. Case-Laws GST Wed, 05 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407585