https://www.taxtmi.com/caselaws?id=755186 Delay in invoking the proviso to Rule 23 of the Odisha GST Rules was condoned on a conditional basis, with the taxpayer required to clear taxes, interest, late fee, penalty and other dues and complete the prescribed formalities. Upon such compliance, the revocation application was to be considered in accordance with law, and the proper officer was directed to open the portal to enable filing of the GST return. The writ petition was disposed of on these terms, giving the taxpayer an opportunity to restore GST compliance subject to full adherence to the stated conditions. en-us Thu, 28 Mar 2024 00:00:00 +0530 Wed, 07 May 2025 11:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755186 Delay in invoking the proviso to Rule 23 of the Odisha GST Rules was condoned on a conditional basis, with the taxpayer required to clear taxes, interest, late fee, penalty and other dues and complete the prescribed formalities. Upon such compliance, the revocation application was to be considered in accordance with law, and the proper officer was directed to open the portal to enable filing of the GST return. The writ petition was disposed of on these terms, giving the taxpayer an opportunity to restore GST compliance subject to full adherence to the stated conditions. Case-Laws GST Thu, 28 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755186