https://www.taxtmi.com/caselaws?id=774621 The Orissa HC decision discusses cancellation of GST registration and the conditions for revocation where the taxpayer seeks similar relief to an earlier co-ordinate bench order. It notes that delay in invoking the proviso to Rule 23 of the Odisha GST Rules may be condoned when the assessee is willing to discharge all tax, interest, late fee, penalty and other dues and complete the required formalities. On that basis, the writ petition was allowed to the extent of granting conditional relief and directing consideration of revocation in accordance with law. en-us Fri, 13 Dec 2024 00:00:00 +0530 Fri, 11 Jul 2025 08:39:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774621 The Orissa HC decision discusses cancellation of GST registration and the conditions for revocation where the taxpayer seeks similar relief to an earlier co-ordinate bench order. It notes that delay in invoking the proviso to Rule 23 of the Odisha GST Rules may be condoned when the assessee is willing to discharge all tax, interest, late fee, penalty and other dues and complete the required formalities. On that basis, the writ petition was allowed to the extent of granting conditional relief and directing consideration of revocation in accordance with law. Case-Laws GST Fri, 13 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774621