https://www.taxtmi.com/caselaws?id=755514 Delay in invoking the proviso to Rule 23 of the Odisha GST Rules was condoned, enabling conditional consideration of the revocation application. The Court directed that revocation be processed in accordance with law once the petitioner complies with the prescribed tax dues and formalities, including payment of tax, interest, late fee, penalty, and other statutory requirements. It also directed the proper officer to open the portal for filing the GST return after such compliance. Relief was therefore confined to condonation and consequential directions, with further benefit dependent on full statutory compliance. en-us Tue, 23 Apr 2024 00:00:00 +0530 Wed, 07 May 2025 11:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755514 Delay in invoking the proviso to Rule 23 of the Odisha GST Rules was condoned, enabling conditional consideration of the revocation application. The Court directed that revocation be processed in accordance with law once the petitioner complies with the prescribed tax dues and formalities, including payment of tax, interest, late fee, penalty, and other statutory requirements. It also directed the proper officer to open the portal for filing the GST return after such compliance. Relief was therefore confined to condonation and consequential directions, with further benefit dependent on full statutory compliance. Case-Laws GST Tue, 23 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755514