https://www.taxtmi.com/caselaws?id=760995 Delay in invoking the proviso to Rule 23 of the Odisha GST Rules was condoned because the State authority accepted that the revocation application and return filing could be entertained if the outstanding tax, interest, late fee and penalty were paid and the required formalities were completed. The revocation request was therefore directed to be considered in accordance with law, subject to those compliance conditions, and the proper officer was directed to open the portal to enable filing of the return after compliance. en-us Thu, 21 Mar 2024 00:00:00 +0530 Tue, 13 May 2025 18:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760995 Delay in invoking the proviso to Rule 23 of the Odisha GST Rules was condoned because the State authority accepted that the revocation application and return filing could be entertained if the outstanding tax, interest, late fee and penalty were paid and the required formalities were completed. The revocation request was therefore directed to be considered in accordance with law, subject to those compliance conditions, and the proper officer was directed to open the portal to enable filing of the return after compliance. Case-Laws GST Thu, 21 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760995