https://www.taxtmi.com/caselaws?id=755305 Delay in invoking the proviso to Rule 23 of the Odisha GST Rules for revocation was condoned because the Department accepted that, on payment of the required taxes, interest, late fee and penalty, the return could be accepted. The revocation application was directed to be considered in accordance with law once the stipulated dues and formalities were completed, and the portal was ordered to be opened to enable filing of the GST return on compliance. en-us Thu, 28 Mar 2024 00:00:00 +0530 Wed, 07 May 2025 11:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755305 Delay in invoking the proviso to Rule 23 of the Odisha GST Rules for revocation was condoned because the Department accepted that, on payment of the required taxes, interest, late fee and penalty, the return could be accepted. The revocation application was directed to be considered in accordance with law once the stipulated dues and formalities were completed, and the portal was ordered to be opened to enable filing of the GST return on compliance. Case-Laws GST Thu, 28 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755305