https://www.taxtmi.com/caselaws?id=761531 Delay in invoking the proviso to Rule 23 of the Odisha GST Rules, 2017 was condoned after the Revenue indicated no objection to conditional revival, and the petitioner was allowed to have the revocation application considered in accordance with law. That relief was made contingent on deposit of all tax dues, interest, late fee, penalty, and compliance with the prescribed formalities. The Court also directed opening of the GST portal for filing the return once those requirements were met, making further action dependent on full statutory compliance. en-us Wed, 28 Feb 2024 00:00:00 +0530 Mon, 02 Jun 2025 12:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761531 Delay in invoking the proviso to Rule 23 of the Odisha GST Rules, 2017 was condoned after the Revenue indicated no objection to conditional revival, and the petitioner was allowed to have the revocation application considered in accordance with law. That relief was made contingent on deposit of all tax dues, interest, late fee, penalty, and compliance with the prescribed formalities. The Court also directed opening of the GST portal for filing the return once those requirements were met, making further action dependent on full statutory compliance. Case-Laws GST Wed, 28 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761531