https://www.taxtmi.com/caselaws?id=312792 Delay in invoking the proviso to Rule 23 of the Odisha GST Rules was condoned where the authority stated that acceptance of the return and consideration of the revocation request would follow compliance with payment of tax dues and other formalities. The request was then directed to be processed in accordance with law, subject to the prescribed conditions. The petitioner was given a conditional opportunity to pursue revocation and to have the GST portal opened for filing the return upon compliance with the stated requirements. en-us Thu, 19 Aug 2021 00:00:00 +0530 Wed, 26 Mar 2025 13:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=312792 Delay in invoking the proviso to Rule 23 of the Odisha GST Rules was condoned where the authority stated that acceptance of the return and consideration of the revocation request would follow compliance with payment of tax dues and other formalities. The request was then directed to be processed in accordance with law, subject to the prescribed conditions. The petitioner was given a conditional opportunity to pursue revocation and to have the GST portal opened for filing the return upon compliance with the stated requirements. Case-Laws GST Thu, 19 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=312792