https://www.taxtmi.com/caselaws?id=774471 Delay in invoking the proviso to Rule 23 of the Odisha GST Rules for revocation of cancellation of registration may be condoned where the applicant undertakes to clear all statutory dues and complete the prescribed formalities. The Court followed the coordinate Bench approach and treated the delay as excusable, but only on a revenue-protective basis. The petitioner was required to deposit tax, interest, late fee, penalty and other sums due before the revocation request could be examined in accordance with law, and conditional relief for restoration of registration was granted on that basis. en-us Thu, 28 Nov 2024 00:00:00 +0530 Wed, 09 Jul 2025 08:50:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774471 Delay in invoking the proviso to Rule 23 of the Odisha GST Rules for revocation of cancellation of registration may be condoned where the applicant undertakes to clear all statutory dues and complete the prescribed formalities. The Court followed the coordinate Bench approach and treated the delay as excusable, but only on a revenue-protective basis. The petitioner was required to deposit tax, interest, late fee, penalty and other sums due before the revocation request could be examined in accordance with law, and conditional relief for restoration of registration was granted on that basis. Case-Laws GST Thu, 28 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774471