https://www.taxtmi.com/caselaws?id=460109 Delay in invoking the proviso to Rule 23 of the Odisha GST Rules was condoned, and the revocation application was permitted to be considered on the merits, but only after compliance with the prescribed conditions. The assessee was required to deposit all taxes, interest, late fee and penalty and complete the other formalities before the application could be processed in accordance with law. The GST portal was also directed to be opened to enable filing of the return, making the relief conditional rather than unconditional. en-us Mon, 29 Jan 2024 00:00:00 +0530 Wed, 23 Apr 2025 15:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460109 Delay in invoking the proviso to Rule 23 of the Odisha GST Rules was condoned, and the revocation application was permitted to be considered on the merits, but only after compliance with the prescribed conditions. The assessee was required to deposit all taxes, interest, late fee and penalty and complete the other formalities before the application could be processed in accordance with law. The GST portal was also directed to be opened to enable filing of the return, making the relief conditional rather than unconditional. Case-Laws GST Mon, 29 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460109