https://www.taxtmi.com/caselaws?id=300908 The delay in invoking the proviso to Rule 23 of the Odisha GST Rules, 2017 was condoned where the revenue accepted that revocation could be considered once the taxpayer paid the tax, interest, penalty and late fee due. The High Court directed the taxpayer to complete those compliances, required the revocation application to be considered in accordance with law, and ordered the proper officer to reopen the portal so the return could be filed after compliance. Relief was therefore conditional on payment and completion of the prescribed formalities. en-us Thu, 02 Dec 2021 00:00:00 +0530 Thu, 03 Mar 2022 06:47:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300908 The delay in invoking the proviso to Rule 23 of the Odisha GST Rules, 2017 was condoned where the revenue accepted that revocation could be considered once the taxpayer paid the tax, interest, penalty and late fee due. The High Court directed the taxpayer to complete those compliances, required the revocation application to be considered in accordance with law, and ordered the proper officer to reopen the portal so the return could be filed after compliance. Relief was therefore conditional on payment and completion of the prescribed formalities. Case-Laws GST Thu, 02 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300908