https://www.taxtmi.com/caselaws?id=772716 Delay in seeking revocation of cancellation of GST registration may be condoned under the proviso to Rule 23 of the Odisha Goods and Services Tax Rules, 2017 where the taxpayer is prepared to clear outstanding tax, interest, late fee, penalty and other dues and to complete the prescribed formalities. The Orissa HC followed an earlier coordinate Bench approach and treated the request as fit for consideration in the interest of revenue. Relief was made conditional on deposit of all dues and compliance with the procedural requirements before the revocation application could be entertained in accordance with law. en-us Thu, 20 Feb 2025 00:00:00 +0530 Thu, 12 Jun 2025 07:21:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772716 Delay in seeking revocation of cancellation of GST registration may be condoned under the proviso to Rule 23 of the Odisha Goods and Services Tax Rules, 2017 where the taxpayer is prepared to clear outstanding tax, interest, late fee, penalty and other dues and to complete the prescribed formalities. The Orissa HC followed an earlier coordinate Bench approach and treated the request as fit for consideration in the interest of revenue. Relief was made conditional on deposit of all dues and compliance with the procedural requirements before the revocation application could be entertained in accordance with law. Case-Laws GST Thu, 20 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772716