https://www.taxtmi.com/caselaws?id=759227 Delay in invoking the proviso to Rule 23 of the Odisha GST Rules was condoned where the petitioner was ready to discharge tax, interest, late fee, penalty and other dues, and the Court applied the same relief granted in a prior coordinate Bench order. The relief was treated as appropriate in the interest of revenue, and the petitioner was permitted to pursue revocation of cancellation of registration subject to deposit of the dues and compliance with the required formalities, in accordance with law. en-us Fri, 23 Aug 2024 00:00:00 +0530 Fri, 09 May 2025 21:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759227 Delay in invoking the proviso to Rule 23 of the Odisha GST Rules was condoned where the petitioner was ready to discharge tax, interest, late fee, penalty and other dues, and the Court applied the same relief granted in a prior coordinate Bench order. The relief was treated as appropriate in the interest of revenue, and the petitioner was permitted to pursue revocation of cancellation of registration subject to deposit of the dues and compliance with the required formalities, in accordance with law. Case-Laws GST Fri, 23 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759227