https://www.taxtmi.com/caselaws?id=758734 Delay in invoking the proviso to Rule 23 of the Odisha GST Rules was condoned after the Department indicated that, on payment of taxes, interest, late fee, penalty and other statutory requirements, the return could be accepted. The Court directed that the revocation application be considered in accordance with law subject to compliance with those conditions, and further ordered the proper officer to open the portal to enable filing of the GST return on production of the order and fulfilment of the stated formalities. en-us Mon, 08 Apr 2024 00:00:00 +0530 Mon, 12 May 2025 11:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758734 Delay in invoking the proviso to Rule 23 of the Odisha GST Rules was condoned after the Department indicated that, on payment of taxes, interest, late fee, penalty and other statutory requirements, the return could be accepted. The Court directed that the revocation application be considered in accordance with law subject to compliance with those conditions, and further ordered the proper officer to open the portal to enable filing of the GST return on production of the order and fulfilment of the stated formalities. Case-Laws GST Mon, 08 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758734