https://www.taxtmi.com/caselaws?id=760895 Delay in invoking the proviso to Rule 23 of the Odisha GST Rules was condoned, and the revocation application was permitted to be considered subject to compliance with tax dues and formalities. The Court recorded that, upon payment of taxes, interest, late fee and penalty, the return form would be accepted. It therefore directed consideration of the revocation request in accordance with law after deposit of all dues and completion of the required formalities, and allowed filing of the GST return on compliance. en-us Wed, 06 Mar 2024 00:00:00 +0530 Tue, 13 May 2025 19:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760895 Delay in invoking the proviso to Rule 23 of the Odisha GST Rules was condoned, and the revocation application was permitted to be considered subject to compliance with tax dues and formalities. The Court recorded that, upon payment of taxes, interest, late fee and penalty, the return form would be accepted. It therefore directed consideration of the revocation request in accordance with law after deposit of all dues and completion of the required formalities, and allowed filing of the GST return on compliance. Case-Laws GST Wed, 06 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760895