https://www.taxtmi.com/caselaws?id=449267 Delay in invoking the proviso to Rule 23 of the Odisha GST Rules was condoned where the respondent stated that, on payment of taxes, interest, late fee, penalty and other required compliances, the revocation request and return filing could be processed. Subject to deposit of all dues and completion of formalities, the Court directed that the revocation application be considered in accordance with law and the portal be opened to enable filing of the GST return. en-us Wed, 24 Jan 2024 00:00:00 +0530 Sat, 26 Apr 2025 11:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449267 Delay in invoking the proviso to Rule 23 of the Odisha GST Rules was condoned where the respondent stated that, on payment of taxes, interest, late fee, penalty and other required compliances, the revocation request and return filing could be processed. Subject to deposit of all dues and completion of formalities, the Court directed that the revocation application be considered in accordance with law and the portal be opened to enable filing of the GST return. Case-Laws GST Wed, 24 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449267