https://www.taxtmi.com/caselaws?id=764230 Delay in seeking revocation of cancellation of GST registration under the Odisha GST law was condoned, and the revocation application was directed to be considered in accordance with law after compliance with prescribed formalities. The relief was made conditional on deposit of all tax dues, interest, late fee, penalty and other outstanding amounts, reflecting a revenue-protective approach. The decision followed a coordinate Bench ruling relied on by the petitioner and treated the matter as fit for relief in the interest of revenue. en-us Fri, 23 Aug 2024 00:00:00 +0530 Tue, 03 Jun 2025 17:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764230 Delay in seeking revocation of cancellation of GST registration under the Odisha GST law was condoned, and the revocation application was directed to be considered in accordance with law after compliance with prescribed formalities. The relief was made conditional on deposit of all tax dues, interest, late fee, penalty and other outstanding amounts, reflecting a revenue-protective approach. The decision followed a coordinate Bench ruling relied on by the petitioner and treated the matter as fit for relief in the interest of revenue. Case-Laws GST Fri, 23 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764230