https://www.taxtmi.com/caselaws?id=761000 The Orissa HC condoned delay in invoking the proviso to Rule 23 of the Odisha GST Rules and directed that the revocation application be considered in accordance with law, but only after the petitioner deposits all taxes, interest, late fee, penalty and complies with other formalities. The Court relied on the departmental statement that, upon such compliance and condonation, the return would be accepted. It also directed opening of the portal to enable filing of the GST return once the stated requirements are fulfilled. Revocation and filing facility were therefore granted only on full statutory compliance. 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=761000 The Orissa HC condoned delay in invoking the proviso to Rule 23 of the Odisha GST Rules and directed that the revocation application be considered in accordance with law, but only after the petitioner deposits all taxes, interest, late fee, penalty and complies with other formalities. The Court relied on the departmental statement that, upon such compliance and condonation, the return would be accepted. It also directed opening of the portal to enable filing of the GST return once the stated requirements are fulfilled. Revocation and filing facility were therefore granted only on full statutory compliance. Case-Laws GST Thu, 28 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761000