https://www.taxtmi.com/caselaws?id=758508 Delay in invoking the proviso to Rule 23 of the Odisha GST Rules was condoned, and the revocation application was directed to be considered in accordance with law once the petitioner complied with the required tax dues, interest, late fee, penalty, and procedural formalities. Upon such compliance, the proper officer was directed to open the portal to enable filing of the GST return. The relief was therefore conditional, with administrative reconsideration and restoration of filing facility made dependent on satisfaction of statutory and procedural requirements. en-us Tue, 30 Apr 2024 00:00:00 +0530 Sat, 10 May 2025 23:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758508 Delay in invoking the proviso to Rule 23 of the Odisha GST Rules was condoned, and the revocation application was directed to be considered in accordance with law once the petitioner complied with the required tax dues, interest, late fee, penalty, and procedural formalities. Upon such compliance, the proper officer was directed to open the portal to enable filing of the GST return. The relief was therefore conditional, with administrative reconsideration and restoration of filing facility made dependent on satisfaction of statutory and procedural requirements. Case-Laws GST Tue, 30 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758508