https://www.taxtmi.com/caselaws?id=298796 Delay in invoking the proviso to Rule 23 of the Odisha GST Rules was condoned where the revenue did not object in principle and the revocation request was to be pursued on compliance with statutory dues and formalities. The petitioner was directed to deposit the admitted tax, interest, late fee and penalty, complete the required procedural steps, and then have the revocation application considered in accordance with law. The proper officer was also required to open the portal to enable filing of the GST return. Conditional relief was therefore granted, and the connected appeal became infructuous. en-us Wed, 08 Sep 2021 00:00:00 +0530 Thu, 27 Mar 2025 11:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=298796 Delay in invoking the proviso to Rule 23 of the Odisha GST Rules was condoned where the revenue did not object in principle and the revocation request was to be pursued on compliance with statutory dues and formalities. The petitioner was directed to deposit the admitted tax, interest, late fee and penalty, complete the required procedural steps, and then have the revocation application considered in accordance with law. The proper officer was also required to open the portal to enable filing of the GST return. Conditional relief was therefore granted, and the connected appeal became infructuous. Case-Laws GST Wed, 08 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=298796