https://www.taxtmi.com/caselaws?id=760509 Delay in invoking the proviso to Rule 23 of the Odisha GST Rules was condoned, and conditional relief was granted by directing consideration of the revocation application in accordance with law after the petitioner paid the admitted tax, interest, late fee, penalty and other dues and completed the required formalities. The Court also directed the proper officer to open the portal so that the GST return could be filed, but only subject to such compliance. The operative effect was to permit revocation proceedings and return filing to proceed, while making full statutory and procedural compliance a precondition. en-us Wed, 03 Jul 2024 00:00:00 +0530 Tue, 13 May 2025 12:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760509 Delay in invoking the proviso to Rule 23 of the Odisha GST Rules was condoned, and conditional relief was granted by directing consideration of the revocation application in accordance with law after the petitioner paid the admitted tax, interest, late fee, penalty and other dues and completed the required formalities. The Court also directed the proper officer to open the portal so that the GST return could be filed, but only subject to such compliance. The operative effect was to permit revocation proceedings and return filing to proceed, while making full statutory and procedural compliance a precondition. Case-Laws GST Wed, 03 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760509