https://www.taxtmi.com/caselaws?id=761473 Delay in invoking the proviso to Rule 23 of the Odisha GST Rules was condoned, and the revocation application could be considered in accordance with law once the applicant complied with the statutory preconditions. Relief was tied to payment of outstanding tax dues, interest, late fee and penalty, together with the required procedural formalities, including reopening of the return-filing portal where necessary. The operative effect was that revocation was not granted unconditionally; consideration of the application remained subject to full compliance with the prescribed dues and formal requirements. en-us Thu, 29 Feb 2024 00:00:00 +0530 Mon, 02 Jun 2025 12:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761473 Delay in invoking the proviso to Rule 23 of the Odisha GST Rules was condoned, and the revocation application could be considered in accordance with law once the applicant complied with the statutory preconditions. Relief was tied to payment of outstanding tax dues, interest, late fee and penalty, together with the required procedural formalities, including reopening of the return-filing portal where necessary. The operative effect was that revocation was not granted unconditionally; consideration of the application remained subject to full compliance with the prescribed dues and formal requirements. Case-Laws GST Thu, 29 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761473