https://www.taxtmi.com/caselaws?id=449263 Delay in invoking the proviso to Rule 23 of the Odisha GST Rules was condoned after the revenue indicated that revocation and return filing could be permitted on compliance with statutory dues and formalities. The Orissa High Court directed the revocation application to be considered in accordance with law, subject to payment of taxes, interest, late fee, penalty and other prescribed requirements. It also directed the proper officer to open the portal to enable filing of the GST return once those conditions were met. The petition was thus disposed of with conditional relief facilitating revocation and return filing. en-us Tue, 02 Jan 2024 00:00:00 +0530 Sat, 26 Apr 2025 12:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449263 Delay in invoking the proviso to Rule 23 of the Odisha GST Rules was condoned after the revenue indicated that revocation and return filing could be permitted on compliance with statutory dues and formalities. The Orissa High Court directed the revocation application to be considered in accordance with law, subject to payment of taxes, interest, late fee, penalty and other prescribed requirements. It also directed the proper officer to open the portal to enable filing of the GST return once those conditions were met. The petition was thus disposed of with conditional relief facilitating revocation and return filing. Case-Laws GST Tue, 02 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449263