https://www.taxtmi.com/caselaws?id=426518 Revocation of cancelled GST registration may be pursued where cancellation arose from non-filing of returns and tax default, but the registered person must first satisfy the statutory preconditions under the Odisha GST framework. The person must furnish the pending returns and discharge the tax liability together with interest, penalty and late fee before the proper officer can consider revocation under the prescribed procedure. The text also notes that delay in making the application may be condoned if the application is filed within the time allowed by the order and the statutory requirements are met, and that portal access may be opened to enable filing so the regularisation exercise can be completed in accordance with law. en-us Thu, 11 Aug 2022 00:00:00 +0530 Fri, 04 Apr 2025 17:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426518 Revocation of cancelled GST registration may be pursued where cancellation arose from non-filing of returns and tax default, but the registered person must first satisfy the statutory preconditions under the Odisha GST framework. The person must furnish the pending returns and discharge the tax liability together with interest, penalty and late fee before the proper officer can consider revocation under the prescribed procedure. The text also notes that delay in making the application may be condoned if the application is filed within the time allowed by the order and the statutory requirements are met, and that portal access may be opened to enable filing so the regularisation exercise can be completed in accordance with law. Case-Laws GST Thu, 11 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426518