https://www.taxtmi.com/caselaws?id=760999 Delay in invoking the proviso to Rule 23 of the Odisha GST Rules was condoned after the revenue indicated that acceptance of the return would follow compliance with tax dues and formalities. The revocation application was directed to be considered in accordance with law once the petitioner deposited the tax, interest, late fee, penalty and other dues and completed the required procedural steps. The proper officer was also directed to open the portal to enable filing of the GST return, making the relief conditional on full compliance with the stipulated requirements. en-us Thu, 28 Mar 2024 00:00:00 +0530 Tue, 13 May 2025 17:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760999 Delay in invoking the proviso to Rule 23 of the Odisha GST Rules was condoned after the revenue indicated that acceptance of the return would follow compliance with tax dues and formalities. The revocation application was directed to be considered in accordance with law once the petitioner deposited the tax, interest, late fee, penalty and other dues and completed the required procedural steps. The proper officer was also directed to open the portal to enable filing of the GST return, making the relief conditional on full compliance with the stipulated requirements. Case-Laws GST Thu, 28 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760999