https://www.taxtmi.com/caselaws?id=758427 Delay in invoking the proviso to Rule 23 of the Odisha GST Rules was condoned on the department's stand that the return would be accepted if the taxpayer complied with the required tax, interest, late fee, penalty and related formalities. The revocation application was directed to be considered in accordance with law, and access to the portal was facilitated, but only subject to full compliance with the prescribed conditions. The operative relief was therefore conditional, with substantive restoration dependent on completion of statutory requirements. en-us Thu, 09 May 2024 00:00:00 +0530 Sat, 10 May 2025 23:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758427 Delay in invoking the proviso to Rule 23 of the Odisha GST Rules was condoned on the department's stand that the return would be accepted if the taxpayer complied with the required tax, interest, late fee, penalty and related formalities. The revocation application was directed to be considered in accordance with law, and access to the portal was facilitated, but only subject to full compliance with the prescribed conditions. The operative relief was therefore conditional, with substantive restoration dependent on completion of statutory requirements. Case-Laws GST Thu, 09 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758427