https://www.taxtmi.com/caselaws?id=760350 Delay in seeking revocation of cancellation of registration under the Odisha GST regime may be condoned under the proviso to Rule 23 where relief is considered in the interest of revenue. The cited approach accepted condonation by relying on a coordinate Bench order and granted revocation-related relief only on compliance with statutory dues and formalities. Relief was made conditional on deposit of taxes, interest, late fee and penalty, together with fulfilment of the required procedural requirements. en-us Tue, 27 Aug 2024 00:00:00 +0530 Tue, 13 May 2025 09:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760350 Delay in seeking revocation of cancellation of registration under the Odisha GST regime may be condoned under the proviso to Rule 23 where relief is considered in the interest of revenue. The cited approach accepted condonation by relying on a coordinate Bench order and granted revocation-related relief only on compliance with statutory dues and formalities. Relief was made conditional on deposit of taxes, interest, late fee and penalty, together with fulfilment of the required procedural requirements. Case-Laws GST Tue, 27 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760350