https://www.taxtmi.com/caselaws?id=760901 Delay in filing a revocation application under the proviso to Rule 23 of the Odisha GST Rules was condoned on the departmental counsel's statement that, subject to payment of tax, interest, late fee, penalty and other required formalities, the return and revocation request could be entertained. The Court directed consideration of the revocation application in accordance with law, making the relief conditional on compliance with the outstanding statutory dues and procedural requirements, and granted the writ petition only in part. en-us Wed, 13 Mar 2024 00:00:00 +0530 Tue, 13 May 2025 18:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760901 Delay in filing a revocation application under the proviso to Rule 23 of the Odisha GST Rules was condoned on the departmental counsel's statement that, subject to payment of tax, interest, late fee, penalty and other required formalities, the return and revocation request could be entertained. The Court directed consideration of the revocation application in accordance with law, making the relief conditional on compliance with the outstanding statutory dues and procedural requirements, and granted the writ petition only in part. Case-Laws GST Wed, 13 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760901