https://www.taxtmi.com/caselaws?id=758506 Delay in invoking the proviso to Rule 23 of the Odisha GST Rules was condoned on the Revenue's concession that, upon payment of tax, interest, late fee, penalty and completion of the prescribed formalities, the revocation request could be examined and return-filing access restored. The Court directed consideration of the revocation application in accordance with law subject to those conditions, and allowed the order to be placed before the proper officer so the GST portal could be reopened for filing returns once compliance was made. en-us Tue, 30 Apr 2024 00:00:00 +0530 Sat, 10 May 2025 23:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758506 Delay in invoking the proviso to Rule 23 of the Odisha GST Rules was condoned on the Revenue's concession that, upon payment of tax, interest, late fee, penalty and completion of the prescribed formalities, the revocation request could be examined and return-filing access restored. The Court directed consideration of the revocation application in accordance with law subject to those conditions, and allowed the order to be placed before the proper officer so the GST portal could be reopened for filing returns once compliance was made. Case-Laws GST Tue, 30 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758506