https://www.taxtmi.com/caselaws?id=758564 Delay in invoking the proviso to Rule 23 of the Odisha GST Rules was condoned after the Revenue indicated that compliance with tax, interest, late fee, penalty and other formalities would permit acceptance of the return. The HC directed that, on deposit of all dues and completion of the prescribed requirements, the revocation application be considered in accordance with law and the portal be opened to enable filing of the GST return. Relief was thus made conditional on full compliance with the statutory and procedural obligations. en-us Thu, 25 Apr 2024 00:00:00 +0530 Sun, 11 May 2025 00:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758564 Delay in invoking the proviso to Rule 23 of the Odisha GST Rules was condoned after the Revenue indicated that compliance with tax, interest, late fee, penalty and other formalities would permit acceptance of the return. The HC directed that, on deposit of all dues and completion of the prescribed requirements, the revocation application be considered in accordance with law and the portal be opened to enable filing of the GST return. Relief was thus made conditional on full compliance with the statutory and procedural obligations. Case-Laws GST Thu, 25 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758564