https://www.taxtmi.com/caselaws?id=763938 Delay in invoking the proviso to Rule 23 of the Odisha GST Rules for revocation of cancellation of GST registration may be condoned where the taxpayer undertakes to clear tax, interest, late fee, penalty and other dues and to comply with the prescribed formalities. The HC followed a coordinate Bench approach and treated such compliance as sufficient to consider the revocation request in accordance with law. Relief was granted on that basis, in the interest of revenue, with the revocation application to be examined after the required deposits and procedural compliance. en-us Wed, 11 Dec 2024 00:00:00 +0530 Mon, 02 Jun 2025 14:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763938 Delay in invoking the proviso to Rule 23 of the Odisha GST Rules for revocation of cancellation of GST registration may be condoned where the taxpayer undertakes to clear tax, interest, late fee, penalty and other dues and to comply with the prescribed formalities. The HC followed a coordinate Bench approach and treated such compliance as sufficient to consider the revocation request in accordance with law. Relief was granted on that basis, in the interest of revenue, with the revocation application to be examined after the required deposits and procedural compliance. Case-Laws GST Wed, 11 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763938