https://www.taxtmi.com/caselaws?id=758755 Delay in invoking the proviso to Rule 23 of the Odisha GST Rules was condoned after the revenue indicated that revocation and return-form acceptance could be considered on compliance. The court directed consideration of the revocation application in accordance with law and permitted reopening of the portal, but only after the petitioner paid the statutory dues and met the required formalities, including tax, interest, late fee and penalty. The relief was thus made conditional on full compliance with the prescribed requirements. en-us Tue, 30 Apr 2024 00:00:00 +0530 Sat, 10 May 2025 23:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758755 Delay in invoking the proviso to Rule 23 of the Odisha GST Rules was condoned after the revenue indicated that revocation and return-form acceptance could be considered on compliance. The court directed consideration of the revocation application in accordance with law and permitted reopening of the portal, but only after the petitioner paid the statutory dues and met the required formalities, including tax, interest, late fee and penalty. The relief was thus made conditional on full compliance with the prescribed requirements. Case-Laws GST Tue, 30 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758755