https://www.taxtmi.com/caselaws?id=758750 Delay in invoking the proviso to Rule 23 of the Odisha GST Rules was condoned where the Department stated that, on payment of tax, interest, late fee, penalty and completion of other formalities, the pending return would be accepted. The proper officer was directed to consider the revocation application in accordance with law after such compliance, and the portal was to be opened to enable filing of the GST return. Relief was thus made conditional on satisfaction of the prescribed tax-related requirements and procedural formalities. en-us Fri, 26 Apr 2024 00:00:00 +0530 Sun, 11 May 2025 00:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758750 Delay in invoking the proviso to Rule 23 of the Odisha GST Rules was condoned where the Department stated that, on payment of tax, interest, late fee, penalty and completion of other formalities, the pending return would be accepted. The proper officer was directed to consider the revocation application in accordance with law after such compliance, and the portal was to be opened to enable filing of the GST return. Relief was thus made conditional on satisfaction of the prescribed tax-related requirements and procedural formalities. Case-Laws GST Fri, 26 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758750