https://www.taxtmi.com/caselaws?id=449560 Delay in invoking the proviso to Rule 23 of the Odisha GST Rules was condoned, and the petitioner's revocation request was directed to be considered in accordance with law subject to payment of tax dues, interest, late fee, penalty and compliance with other prescribed formalities. The Court also directed the proper officer to open the portal to enable filing of the GST return once those conditions were satisfied. The relief was therefore conditional, with acceptance of the return and revocation application dependent on full compliance with the stated fiscal and procedural requirements. en-us Tue, 30 Jan 2024 00:00:00 +0530 Sat, 26 Apr 2025 10:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449560 Delay in invoking the proviso to Rule 23 of the Odisha GST Rules was condoned, and the petitioner's revocation request was directed to be considered in accordance with law subject to payment of tax dues, interest, late fee, penalty and compliance with other prescribed formalities. The Court also directed the proper officer to open the portal to enable filing of the GST return once those conditions were satisfied. The relief was therefore conditional, with acceptance of the return and revocation application dependent on full compliance with the stated fiscal and procedural requirements. Case-Laws GST Tue, 30 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449560