https://www.taxtmi.com/caselaws?id=762934 Delay in invoking the proviso to Rule 23 of the Odisha GST Rules may be condoned where the taxpayer is willing to clear statutory dues and complete the prescribed formalities, enabling consideration of revocation of registration cancellation in accordance with law. Applying an earlier coordinate Bench direction, the High Court extended the same conditional relief in a case challenging cancellation under the CGST Act, directing consideration of the revocation application on deposit of tax, interest, late fee and penalty, together with compliance with other requirements. en-us Tue, 19 Nov 2024 00:00:00 +0530 Mon, 02 Jun 2025 21:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762934 Delay in invoking the proviso to Rule 23 of the Odisha GST Rules may be condoned where the taxpayer is willing to clear statutory dues and complete the prescribed formalities, enabling consideration of revocation of registration cancellation in accordance with law. Applying an earlier coordinate Bench direction, the High Court extended the same conditional relief in a case challenging cancellation under the CGST Act, directing consideration of the revocation application on deposit of tax, interest, late fee and penalty, together with compliance with other requirements. Case-Laws GST Tue, 19 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762934