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    <title>2021 (9) TMI 1454 - ORISSA HIGH COURT</title>
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    <description>The HC condoned delay in filing the revocation application under the Odisha GST Rules after the revenue indicated that the request could be processed if the taxpayer complied with tax dues and related formalities. It directed that the revocation application be considered in accordance with law, subject to payment of tax, interest, late fee, penalty and other required compliances. The proper officer was also directed to open the GST portal to enable filing of the return once compliance was demonstrated.</description>
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      <description>The HC condoned delay in filing the revocation application under the Odisha GST Rules after the revenue indicated that the request could be processed if the taxpayer complied with tax dues and related formalities. It directed that the revocation application be considered in accordance with law, subject to payment of tax, interest, late fee, penalty and other required compliances. The proper officer was also directed to open the GST portal to enable filing of the return once compliance was demonstrated.</description>
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