https://www.taxtmi.com/caselaws?id=763937 Delay in invoking the proviso to Rule 23 of the Odisha GST Rules was treated as capable of condonation, and relief was linked to consideration of revocation of registration cancellation on compliance with statutory requirements. The petitioner's willingness to pay tax, interest, late fee, penalty and other dues was noted, and the matter was approached on the basis of an earlier coordinate Bench order. Relief was made conditional on deposit of all dues and completion of the prescribed formalities for revocation in accordance with law. en-us Wed, 11 Dec 2024 00:00:00 +0530 Mon, 02 Jun 2025 14:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763937 Delay in invoking the proviso to Rule 23 of the Odisha GST Rules was treated as capable of condonation, and relief was linked to consideration of revocation of registration cancellation on compliance with statutory requirements. The petitioner's willingness to pay tax, interest, late fee, penalty and other dues was noted, and the matter was approached on the basis of an earlier coordinate Bench order. Relief was made conditional on deposit of all dues and completion of the prescribed formalities for revocation in accordance with law. Case-Laws GST Wed, 11 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763937