https://www.taxtmi.com/caselaws?id=765015 Delay in invoking the proviso to Rule 23 of the Odisha GST Rules may be condoned where the taxpayer undertakes to clear tax, interest, late fee, penalty and other dues and comply with the prescribed formalities. On that basis, the revocation application for cancellation of registration is to be considered in accordance with law, while safeguarding revenue interests through conditional compliance. The writ challenge to cancellation was therefore not decided on merits, and the taxpayer obtained only a conditional opportunity to seek restoration of registration. 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=765015 Delay in invoking the proviso to Rule 23 of the Odisha GST Rules may be condoned where the taxpayer undertakes to clear tax, interest, late fee, penalty and other dues and comply with the prescribed formalities. On that basis, the revocation application for cancellation of registration is to be considered in accordance with law, while safeguarding revenue interests through conditional compliance. The writ challenge to cancellation was therefore not decided on merits, and the taxpayer obtained only a conditional opportunity to seek restoration of registration. Case-Laws GST Tue, 07 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765015