https://www.taxtmi.com/caselaws?id=761471 Delay in invoking the proviso to Rule 23 of the Odisha GST Rules was condoned where the petitioner undertook to comply with statutory dues and procedural requirements, and the revenue accepted that no prejudice would follow from such condonation. After condonation, the petitioner was permitted to pursue revocation of cancellation and filing of the GST return, subject to deposit of tax, interest, late fee, penalty and compliance with other formalities. The proper officer was directed to open the portal for filing the return after production of the order and fulfilment of the stated conditions. The revocation application was to be considered in accordance with law on compliance. en-us Thu, 29 Feb 2024 00:00:00 +0530 Mon, 02 Jun 2025 12:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761471 Delay in invoking the proviso to Rule 23 of the Odisha GST Rules was condoned where the petitioner undertook to comply with statutory dues and procedural requirements, and the revenue accepted that no prejudice would follow from such condonation. After condonation, the petitioner was permitted to pursue revocation of cancellation and filing of the GST return, subject to deposit of tax, interest, late fee, penalty and compliance with other formalities. The proper officer was directed to open the portal for filing the return after production of the order and fulfilment of the stated conditions. The revocation application was to be considered in accordance with law on compliance. Case-Laws GST Thu, 29 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761471