https://www.taxtmi.com/caselaws?id=753200 Delay in invoking the proviso to Rule 23 of the Odisha GST Rules was condoned where the Department indicated that relief could follow on compliance with tax liabilities and procedural requirements. Conditional relief was granted for filing the GST return and for consideration of the revocation application, subject to deposit of tax, interest, late fee, penalty and fulfilment of the requisite formalities. The substantive processing of the revocation request was left to the proper officer in accordance with law after compliance. en-us Thu, 09 May 2024 00:00:00 +0530 Mon, 27 May 2024 22:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753200 Delay in invoking the proviso to Rule 23 of the Odisha GST Rules was condoned where the Department indicated that relief could follow on compliance with tax liabilities and procedural requirements. Conditional relief was granted for filing the GST return and for consideration of the revocation application, subject to deposit of tax, interest, late fee, penalty and fulfilment of the requisite formalities. The substantive processing of the revocation request was left to the proper officer in accordance with law after compliance. Case-Laws GST Thu, 09 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753200