https://www.taxtmi.com/caselaws?id=758424 Delay in invoking the proviso to Rule 23 of the Odisha GST Rules was treated as condonable on the revenue's stand that revocation and return-related relief could be considered once all outstanding tax dues, interest, late fee, penalty and other formalities were satisfied. The delay was accordingly condoned, and the revocation application was directed to be processed in accordance with law subject to compliance with those conditions. A consequential direction was also issued to open the GST portal so the return could be filed after compliance was shown. en-us Thu, 02 May 2024 00:00:00 +0530 Sat, 10 May 2025 23:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758424 Delay in invoking the proviso to Rule 23 of the Odisha GST Rules was treated as condonable on the revenue's stand that revocation and return-related relief could be considered once all outstanding tax dues, interest, late fee, penalty and other formalities were satisfied. The delay was accordingly condoned, and the revocation application was directed to be processed in accordance with law subject to compliance with those conditions. A consequential direction was also issued to open the GST portal so the return could be filed after compliance was shown. Case-Laws GST Thu, 02 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758424