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    <description>Similar relief on condonation of delay for revocation of GST registration cancellation was linked to compliance with the Odisha GST Rules, 2017 and the earlier coordinate Bench approach under the proviso to Rule 23. The requested analogous treatment was accepted, and reconsideration of revocation was made contingent on deposit of taxes, interest, late fee and penalty, together with other prescribed formalities, in the interest of revenue. The application for revocation was directed to be considered in accordance with law once those compliance requirements were fulfilled.</description>
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