https://www.taxtmi.com/caselaws?id=753946 Delay in invoking the proviso to Rule 23 of the Odisha GST Rules was condoned where the Revenue stated that, on payment of tax, interest, late fee, penalty and compliance with other requirements, the return form would be accepted. The revocation application was directed to be considered in accordance with law once those conditions were met, and the proper officer was asked to open the portal to enable filing of the GST return after compliance. The operative effect is that revocation and return filing were kept open, subject to full compliance with dues and procedural formalities. en-us Tue, 07 May 2024 00:00:00 +0530 Thu, 13 Jun 2024 03:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753946 Delay in invoking the proviso to Rule 23 of the Odisha GST Rules was condoned where the Revenue stated that, on payment of tax, interest, late fee, penalty and compliance with other requirements, the return form would be accepted. The revocation application was directed to be considered in accordance with law once those conditions were met, and the proper officer was asked to open the portal to enable filing of the GST return after compliance. The operative effect is that revocation and return filing were kept open, subject to full compliance with dues and procedural formalities. Case-Laws GST Tue, 07 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753946