https://www.taxtmi.com/caselaws?id=761001 Procedural delay in invoking the proviso to Rule 23 of the Odisha GST Rules was condoned, enabling the revocation application to be considered in accordance with law. That relief was made conditional on payment of taxes, interest, late fee and penalty, together with compliance with the prescribed formalities. The proper officer was also directed to open the GST portal so that the return could be filed once those requirements were met. The petition was therefore disposed of with conditional relief in favour of the taxpayer. en-us Thu, 28 Mar 2024 00:00:00 +0530 Tue, 13 May 2025 17:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761001 Procedural delay in invoking the proviso to Rule 23 of the Odisha GST Rules was condoned, enabling the revocation application to be considered in accordance with law. That relief was made conditional on payment of taxes, interest, late fee and penalty, together with compliance with the prescribed formalities. The proper officer was also directed to open the GST portal so that the return could be filed once those requirements were met. The petition was therefore disposed of with conditional relief in favour of the taxpayer. Case-Laws GST Thu, 28 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761001