https://www.taxtmi.com/caselaws?id=758744 Delay in invoking the proviso to Rule 23 of the Odisha GST Rules, 2017 may be condoned so that a revocation application can be taken up for consideration, but only if the taxpayer first complies with the prescribed conditions. The operative effect described is that reopening of the return-filing portal and examination of revocation are contingent on payment of tax, interest, late fee and penalty, together with completion of the required formalities. The text presents this as conditional relief tied to full procedural and fiscal compliance before revocation can be considered in accordance with law. en-us Tue, 16 Apr 2024 00:00:00 +0530 Mon, 12 May 2025 11:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758744 Delay in invoking the proviso to Rule 23 of the Odisha GST Rules, 2017 may be condoned so that a revocation application can be taken up for consideration, but only if the taxpayer first complies with the prescribed conditions. The operative effect described is that reopening of the return-filing portal and examination of revocation are contingent on payment of tax, interest, late fee and penalty, together with completion of the required formalities. The text presents this as conditional relief tied to full procedural and fiscal compliance before revocation can be considered in accordance with law. Case-Laws GST Tue, 16 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758744