https://www.taxtmi.com/caselaws?id=758917 Delay in invoking the proviso to Rule 23 of the Odisha GST Rules may be condoned where the assessee is willing to comply with outstanding tax dues and related formalities, and the revenue does not oppose conditional relief. In such circumstances, the revocation application should be examined in accordance with law subject to payment of tax, interest, late fee, penalty, and completion of the prescribed requirements. Once those conditions are satisfied, the proper officer may also be directed to open the portal to enable filing of the GST return. en-us Sat, 06 Apr 2024 00:00:00 +0530 Mon, 12 May 2025 11:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758917 Delay in invoking the proviso to Rule 23 of the Odisha GST Rules may be condoned where the assessee is willing to comply with outstanding tax dues and related formalities, and the revenue does not oppose conditional relief. In such circumstances, the revocation application should be examined in accordance with law subject to payment of tax, interest, late fee, penalty, and completion of the prescribed requirements. Once those conditions are satisfied, the proper officer may also be directed to open the portal to enable filing of the GST return. Case-Laws GST Sat, 06 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758917