https://www.taxtmi.com/caselaws?id=751577 Delay in invoking the proviso to Rule 23 of the CGST Rules, 2017 was condoned where the revenue did not object to revival subject to payment of tax, interest, late fee, penalty and compliance with other formalities. The revocation application was directed to be considered in accordance with law on fulfilment of those conditions, and the portal was to be opened to enable filing of the GST return after production of the order before the proper officer. The relief was therefore conditional and procedural, with further action dependent on compliance by the petitioner. en-us Tue, 06 Feb 2024 00:00:00 +0530 Wed, 30 Apr 2025 15:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751577 Delay in invoking the proviso to Rule 23 of the CGST Rules, 2017 was condoned where the revenue did not object to revival subject to payment of tax, interest, late fee, penalty and compliance with other formalities. The revocation application was directed to be considered in accordance with law on fulfilment of those conditions, and the portal was to be opened to enable filing of the GST return after production of the order before the proper officer. The relief was therefore conditional and procedural, with further action dependent on compliance by the petitioner. Case-Laws GST Tue, 06 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751577