https://www.taxtmi.com/caselaws?id=305600 The High Court of Orissa addressed the delay in filing a revocation application under Rule 23 of the Odisha Goods and Services Tax Rules. The Court allowed the condonation of delay upon the Petitioner fulfilling all requirements, including paying taxes, interest, late fee, penalty, etc. It directed the Petitioner to deposit the necessary amounts and comply with formalities for the revocation application to be considered. The Court also ordered the production of a certified copy of the judgment to the proper officer for enabling the Petitioner to file the GST return, emphasizing compliance with tax obligations and formalities. en-us Wed, 08 Sep 2021 00:00:00 +0530 Wed, 14 Dec 2022 09:06:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=305600 The High Court of Orissa addressed the delay in filing a revocation application under Rule 23 of the Odisha Goods and Services Tax Rules. The Court allowed the condonation of delay upon the Petitioner fulfilling all requirements, including paying taxes, interest, late fee, penalty, etc. It directed the Petitioner to deposit the necessary amounts and comply with formalities for the revocation application to be considered. The Court also ordered the production of a certified copy of the judgment to the proper officer for enabling the Petitioner to file the GST return, emphasizing compliance with tax obligations and formalities. Case-Laws GST Wed, 08 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=305600