https://www.taxtmi.com/caselaws?id=753825 Delay in invoking the proviso to Rule 23 of the Odisha GST Rules was condoned on the Department's stand that the GST return could be accepted and the revocation request considered if the taxpayer complied with payment of tax, interest, late fee, penalty and other formalities. The HC accepted that conditional course, directed that the revocation application be considered in accordance with law, and required the portal to be opened so the GST return could be filed. The relief was purely procedural and depended on compliance with the stated statutory dues and requirements. en-us Sat, 06 Apr 2024 00:00:00 +0530 Mon, 10 Jun 2024 18:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753825 Delay in invoking the proviso to Rule 23 of the Odisha GST Rules was condoned on the Department's stand that the GST return could be accepted and the revocation request considered if the taxpayer complied with payment of tax, interest, late fee, penalty and other formalities. The HC accepted that conditional course, directed that the revocation application be considered in accordance with law, and required the portal to be opened so the GST return could be filed. The relief was purely procedural and depended on compliance with the stated statutory dues and requirements. Case-Laws GST Sat, 06 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753825