https://www.taxtmi.com/caselaws?id=763705 Delay in seeking revocation of GST registration cancellation was condoned, and the revocation application was permitted to be considered after compliance with the required tax payments and procedural formalities. The Orissa HC followed an earlier coordinate Bench approach under the Odisha GST framework, where relief was granted on deposit of tax, interest, late fee and penalty, together with other prescribed compliances. The relief was extended in the interest of revenue, enabling reconsideration of revocation rather than maintaining the cancellation purely on account of delay. en-us Wed, 04 Dec 2024 00:00:00 +0530 Mon, 02 Jun 2025 18:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763705 Delay in seeking revocation of GST registration cancellation was condoned, and the revocation application was permitted to be considered after compliance with the required tax payments and procedural formalities. The Orissa HC followed an earlier coordinate Bench approach under the Odisha GST framework, where relief was granted on deposit of tax, interest, late fee and penalty, together with other prescribed compliances. The relief was extended in the interest of revenue, enabling reconsideration of revocation rather than maintaining the cancellation purely on account of delay. Case-Laws GST Wed, 04 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763705