https://www.taxtmi.com/caselaws?id=751331 Delay in invoking the proviso to Rule 23 of the Odisha GST Rules was condoned on a conditional basis, after the parties indicated that the revocation request could be processed if the taxpayer complied with payment of tax dues and related statutory requirements. The Court directed consideration of the revocation application in accordance with law, but the relief was expressly made subject to deposit of tax, interest, late fee and penalty, together with completion of the necessary formalities. en-us Thu, 29 Feb 2024 00:00:00 +0530 Wed, 30 Apr 2025 14:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751331 Delay in invoking the proviso to Rule 23 of the Odisha GST Rules was condoned on a conditional basis, after the parties indicated that the revocation request could be processed if the taxpayer complied with payment of tax dues and related statutory requirements. The Court directed consideration of the revocation application in accordance with law, but the relief was expressly made subject to deposit of tax, interest, late fee and penalty, together with completion of the necessary formalities. Case-Laws GST Thu, 29 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751331