https://www.taxtmi.com/caselaws?id=758751 Delay in invoking the revocation remedy under the Odisha GST Rules may be condoned where the taxpayer complies with statutory dues and prescribed formalities. The High Court noted that the revocation application was to be considered only after deposit of all tax, interest, late fee and penalty due, and after compliance with the required procedure. Subject to those conditions, the proper officer was directed to reopen GST portal access to enable filing of the return and to process the revocation application in accordance with law. en-us Mon, 29 Apr 2024 00:00:00 +0530 Sun, 11 May 2025 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758751 Delay in invoking the revocation remedy under the Odisha GST Rules may be condoned where the taxpayer complies with statutory dues and prescribed formalities. The High Court noted that the revocation application was to be considered only after deposit of all tax, interest, late fee and penalty due, and after compliance with the required procedure. Subject to those conditions, the proper officer was directed to reopen GST portal access to enable filing of the return and to process the revocation application in accordance with law. Case-Laws GST Mon, 29 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758751