https://www.taxtmi.com/caselaws?id=760635 Delay in filing a revocation application under the Odisha GST Rules may be condoned where the assessee seeks restoration of registration, but the relief remains conditional on full compliance with statutory dues and procedural requirements. The application is to be considered in accordance with law only after payment of tax, interest, late fee and penalty, and the proper officer may be directed to open the GST portal to enable filing of the return. The operative effect is that revocation is not granted as an unconditional right; compliance with the GST framework is a prerequisite to further administrative action. 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=760635 Delay in filing a revocation application under the Odisha GST Rules may be condoned where the assessee seeks restoration of registration, but the relief remains conditional on full compliance with statutory dues and procedural requirements. The application is to be considered in accordance with law only after payment of tax, interest, late fee and penalty, and the proper officer may be directed to open the GST portal to enable filing of the return. The operative effect is that revocation is not granted as an unconditional right; compliance with the GST framework is a prerequisite to further administrative action. Case-Laws GST Fri, 28 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760635