https://www.taxtmi.com/caselaws?id=457640 Delay in invoking the proviso to Rule 23 of the Odisha GST Rules was condoned, and conditional relief was granted for revival of the GST return filing process. The petitioner was required to deposit the outstanding tax, interest, late fee, penalty and other dues, and to comply with the prescribed formalities. Upon such compliance, the revocation application was to be considered in accordance with law, and the proper officer was directed to reopen the portal to enable filing of the GST return. en-us Wed, 16 Nov 2022 00:00:00 +0530 Thu, 10 Apr 2025 17:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=457640 Delay in invoking the proviso to Rule 23 of the Odisha GST Rules was condoned, and conditional relief was granted for revival of the GST return filing process. The petitioner was required to deposit the outstanding tax, interest, late fee, penalty and other dues, and to comply with the prescribed formalities. Upon such compliance, the revocation application was to be considered in accordance with law, and the proper officer was directed to reopen the portal to enable filing of the GST return. Case-Laws GST Wed, 16 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457640