https://www.taxtmi.com/caselaws?id=750968 Delay in invoking the proviso to Rule 23 of the Odisha GST Rules was condoned on the respondent's statement that, if the taxpayer complied with payment of tax, interest, late fee, penalty and other requirements, the return would be accepted. The Court directed that the revocation application be processed in accordance with law, subject to those conditions, and further ordered the proper officer to open the portal so the GST return could be filed once the order was produced and compliance was completed. en-us Tue, 16 Jan 2024 00:00:00 +0530 Wed, 30 Apr 2025 15:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=750968 Delay in invoking the proviso to Rule 23 of the Odisha GST Rules was condoned on the respondent's statement that, if the taxpayer complied with payment of tax, interest, late fee, penalty and other requirements, the return would be accepted. The Court directed that the revocation application be processed in accordance with law, subject to those conditions, and further ordered the proper officer to open the portal so the GST return could be filed once the order was produced and compliance was completed. Case-Laws GST Tue, 16 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=750968