https://www.taxtmi.com/caselaws?id=753947 Delay in invoking the proviso to Rule 23 of the Odisha GST Rules was condoned where the revenue raised no objection in principle and the assessee undertook to comply with statutory dues and formalities. The petitioner was required to deposit tax, interest, late fee and penalty and complete the prescribed steps, after which the revocation application was to be considered in accordance with law. The proper officer was also directed to open the portal to facilitate filing of the return. Conditional relief was thus granted, with consideration of revocation and return filing made subject to compliance. en-us Thu, 09 May 2024 00:00:00 +0530 Thu, 13 Jun 2024 03:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753947 Delay in invoking the proviso to Rule 23 of the Odisha GST Rules was condoned where the revenue raised no objection in principle and the assessee undertook to comply with statutory dues and formalities. The petitioner was required to deposit tax, interest, late fee and penalty and complete the prescribed steps, after which the revocation application was to be considered in accordance with law. The proper officer was also directed to open the portal to facilitate filing of the return. Conditional relief was thus granted, with consideration of revocation and return filing made subject to compliance. Case-Laws GST Thu, 09 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753947