https://www.taxtmi.com/caselaws?id=759233 Delay in seeking revocation of cancelled GST registration was condoned on the basis of a coordinate bench view permitting condonation under the proviso to Rule 23 of the Odisha GST Rules. The assessee was given conditional relief: the revocation application was to be considered only after deposit of tax, interest, late fee, penalty and other dues, and after compliance with the required formalities. The department was left to decide the revocation request in accordance with law upon such compliance. en-us Mon, 02 Sep 2024 00:00:00 +0530 Fri, 09 May 2025 20:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759233 Delay in seeking revocation of cancelled GST registration was condoned on the basis of a coordinate bench view permitting condonation under the proviso to Rule 23 of the Odisha GST Rules. The assessee was given conditional relief: the revocation application was to be considered only after deposit of tax, interest, late fee, penalty and other dues, and after compliance with the required formalities. The department was left to decide the revocation request in accordance with law upon such compliance. Case-Laws GST Mon, 02 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759233