https://www.taxtmi.com/caselaws?id=763926 Delayed applications for revocation of GST registration cancellation may be condoned where the taxpayer complies with the prescribed tax dues and other formalities under the proviso to Rule 23 of the Odisha GST Rules. The Orissa High Court followed the coordinate Bench approach and treated revocation as available on satisfaction of the specified conditions, allowing reconsideration of the cancellation in a manner that protects revenue interests. The petitioner's relief was confined to restoration of registration, and entitlement to revocation was recognised subject to compliance with the required conditions. en-us Wed, 13 Nov 2024 00:00:00 +0530 Mon, 02 Jun 2025 21:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763926 Delayed applications for revocation of GST registration cancellation may be condoned where the taxpayer complies with the prescribed tax dues and other formalities under the proviso to Rule 23 of the Odisha GST Rules. The Orissa High Court followed the coordinate Bench approach and treated revocation as available on satisfaction of the specified conditions, allowing reconsideration of the cancellation in a manner that protects revenue interests. The petitioner's relief was confined to restoration of registration, and entitlement to revocation was recognised subject to compliance with the required conditions. Case-Laws GST Wed, 13 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763926