https://www.taxtmi.com/caselaws?id=774327 Delay in invoking the proviso to Rule 23 of the Odisha GST Rules, 2017 was directed to be condoned, and the request for revocation of registration cancellation was to be considered in accordance with law. The relief was made conditional on deposit of taxes, interest, late fee and penalty, together with compliance with the prescribed formalities. The court followed a prior co-ordinate Bench approach in a similar GST registration matter and granted the petitioner the requested relief. en-us Thu, 19 Jun 2025 00:00:00 +0530 Mon, 07 Jul 2025 08:42:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774327 Delay in invoking the proviso to Rule 23 of the Odisha GST Rules, 2017 was directed to be condoned, and the request for revocation of registration cancellation was to be considered in accordance with law. The relief was made conditional on deposit of taxes, interest, late fee and penalty, together with compliance with the prescribed formalities. The court followed a prior co-ordinate Bench approach in a similar GST registration matter and granted the petitioner the requested relief. Case-Laws GST Thu, 19 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774327