https://www.taxtmi.com/caselaws?id=448306 Delay in invoking the proviso to Rule 23 of the Odisha GST Rules was condoned where the petitioner was required to clear tax, interest, late fee and penalty and complete the prescribed formalities. The revocation application was directed to be considered in accordance with law once those dues were discharged, and the proper officer was directed to reopen the portal to enable filing of the GST return upon compliance. en-us Tue, 02 Jan 2024 00:00:00 +0530 Fri, 25 Apr 2025 12:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448306 Delay in invoking the proviso to Rule 23 of the Odisha GST Rules was condoned where the petitioner was required to clear tax, interest, late fee and penalty and complete the prescribed formalities. The revocation application was directed to be considered in accordance with law once those dues were discharged, and the proper officer was directed to reopen the portal to enable filing of the GST return upon compliance. Case-Laws GST Tue, 02 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448306