https://www.taxtmi.com/caselaws?id=312793 Delay in invoking the proviso to Rule 23 of the CGST Rules, 2017 was treated as condonable where the taxpayer agreed to comply with payment of tax, interest, late fee and penalty due. On that basis, the revocation application was directed to be considered in accordance with law, and the GST portal was ordered to be opened to enable filing of the return after compliance with the stated conditions. en-us Wed, 17 Nov 2021 00:00:00 +0530 Thu, 27 Mar 2025 16:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=312793 Delay in invoking the proviso to Rule 23 of the CGST Rules, 2017 was treated as condonable where the taxpayer agreed to comply with payment of tax, interest, late fee and penalty due. On that basis, the revocation application was directed to be considered in accordance with law, and the GST portal was ordered to be opened to enable filing of the return after compliance with the stated conditions. Case-Laws GST Wed, 17 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=312793