https://www.taxtmi.com/caselaws?id=761472 The delay in invoking the proviso to Rule 23 of the Odisha GST Rules was condoned because the respondent indicated that, on compliance with payment of tax, interest, late fee, penalty and other required formalities, the return would be accepted. The petitioner was directed to deposit the dues and complete the prescribed formalities, and the revocation application was to be considered in accordance with law after such compliance. The proper officer was also directed to open the portal to enable filing of the GST return once compliance was demonstrated. en-us Thu, 29 Feb 2024 00:00:00 +0530 Mon, 02 Jun 2025 12:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761472 The delay in invoking the proviso to Rule 23 of the Odisha GST Rules was condoned because the respondent indicated that, on compliance with payment of tax, interest, late fee, penalty and other required formalities, the return would be accepted. The petitioner was directed to deposit the dues and complete the prescribed formalities, and the revocation application was to be considered in accordance with law after such compliance. The proper officer was also directed to open the portal to enable filing of the GST return once compliance was demonstrated. Case-Laws GST Thu, 29 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761472