https://www.taxtmi.com/caselaws?id=760636 Delay in invoking the proviso to Rule 23 of the Odisha GST Rules was condoned after the Department stated that, on payment of tax, interest, late fee, penalty and compliance with other requirements, the return would be accepted. The High Court directed that, subject to fulfilment of the stipulated conditions and formalities, the revocation application be considered in accordance with law and the portal be opened for filing the GST return. The relief was conditional and depended on compliance with the prescribed obligations. en-us Fri, 28 Jun 2024 00:00:00 +0530 Tue, 13 May 2025 13:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760636 Delay in invoking the proviso to Rule 23 of the Odisha GST Rules was condoned after the Department stated that, on payment of tax, interest, late fee, penalty and compliance with other requirements, the return would be accepted. The High Court directed that, subject to fulfilment of the stipulated conditions and formalities, the revocation application be considered in accordance with law and the portal be opened for filing the GST return. The relief was conditional and depended on compliance with the prescribed obligations. Case-Laws GST Fri, 28 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760636