https://www.taxtmi.com/caselaws?id=765016 Delay in invoking the proviso to Rule 23 of the Odisha GST Rules, 2017 may be condoned where the taxpayer is willing to clear admitted tax, interest, late fee, penalty and other dues. Following an earlier coordinate Bench view, the Court held that the revocation application for cancellation of registration should be considered in accordance with law once the dues are deposited and other prescribed formalities are complied with. The operative effect is that restoration of registration is not barred solely by delay if the stated conditions are satisfied. en-us Tue, 07 Jan 2025 00:00:00 +0530 Tue, 03 Jun 2025 11:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765016 Delay in invoking the proviso to Rule 23 of the Odisha GST Rules, 2017 may be condoned where the taxpayer is willing to clear admitted tax, interest, late fee, penalty and other dues. Following an earlier coordinate Bench view, the Court held that the revocation application for cancellation of registration should be considered in accordance with law once the dues are deposited and other prescribed formalities are complied with. The operative effect is that restoration of registration is not barred solely by delay if the stated conditions are satisfied. Case-Laws GST Tue, 07 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765016