https://www.taxtmi.com/caselaws?id=758916 Delay in invoking the proviso to Rule 23 of the Odisha GST Rules was condoned on the Department's statement that, if the petitioner complied with payment of tax, interest, late fee, penalty and other requirements, the revocation request would be accepted. Subject to deposit of all dues and fulfilment of the prescribed formalities, the application for revocation was directed to be considered in accordance with law. The proper officer was also directed to open the portal so the GST return could be filed once compliance was completed. en-us Fri, 05 Apr 2024 00:00:00 +0530 Mon, 12 May 2025 11:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758916 Delay in invoking the proviso to Rule 23 of the Odisha GST Rules was condoned on the Department's statement that, if the petitioner complied with payment of tax, interest, late fee, penalty and other requirements, the revocation request would be accepted. Subject to deposit of all dues and fulfilment of the prescribed formalities, the application for revocation was directed to be considered in accordance with law. The proper officer was also directed to open the portal so the GST return could be filed once compliance was completed. Case-Laws GST Fri, 05 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758916