https://www.taxtmi.com/caselaws?id=760510 Delayed invocation of the proviso to Rule 23 of the Odisha GST Rules, 2017 may be entertained where the default is cured by payment of tax, interest, late fee, penalty and completion of the prescribed formalities. The revocation request was directed to be considered in accordance with law, but only on compliance with those statutory and procedural conditions. The compliance portal could be reopened for the petitioner once the dues and requirements were satisfied, preserving the authority's right to insist on full statutory compliance before acting on the application. en-us Wed, 03 Jul 2024 00:00:00 +0530 Tue, 13 May 2025 12:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760510 Delayed invocation of the proviso to Rule 23 of the Odisha GST Rules, 2017 may be entertained where the default is cured by payment of tax, interest, late fee, penalty and completion of the prescribed formalities. The revocation request was directed to be considered in accordance with law, but only on compliance with those statutory and procedural conditions. The compliance portal could be reopened for the petitioner once the dues and requirements were satisfied, preserving the authority's right to insist on full statutory compliance before acting on the application. Case-Laws GST Wed, 03 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760510