https://www.taxtmi.com/caselaws?id=449264 Delay in invoking the proviso to Rule 23 of the Odisha GST Rules was condoned on the understanding that the taxpayer would first clear the prescribed tax, interest, late fee, penalty and other formalities. The revocation application was to be processed in accordance with law only after such compliance, and the proper officer was directed to open the portal to enable filing of the GST return. The operative effect was conditional relief: revocation and return filing remained available, but only upon full satisfaction of the outstanding dues and procedural requirements. en-us Tue, 16 Jan 2024 00:00:00 +0530 Sat, 26 Apr 2025 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449264 Delay in invoking the proviso to Rule 23 of the Odisha GST Rules was condoned on the understanding that the taxpayer would first clear the prescribed tax, interest, late fee, penalty and other formalities. The revocation application was to be processed in accordance with law only after such compliance, and the proper officer was directed to open the portal to enable filing of the GST return. The operative effect was conditional relief: revocation and return filing remained available, but only upon full satisfaction of the outstanding dues and procedural requirements. Case-Laws GST Tue, 16 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449264