https://www.taxtmi.com/caselaws?id=774701 Delay in approaching the revocation authority under the Odisha GST revocation framework was condoned where the assessee was willing to clear statutory dues and comply with prescribed formalities. Applying the earlier coordinate bench approach under the proviso to Rule 23, the court directed consideration of the restoration request on merits subject to deposit of tax, interest, late fee and penalty, together with compliance with other requirements. The relief was treated as consistent with the interest of revenue, and the petitioner was granted the same conditional opportunity to seek revival of registration in accordance with law. en-us Wed, 04 Dec 2024 00:00:00 +0530 Sat, 12 Jul 2025 08:40:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774701 Delay in approaching the revocation authority under the Odisha GST revocation framework was condoned where the assessee was willing to clear statutory dues and comply with prescribed formalities. Applying the earlier coordinate bench approach under the proviso to Rule 23, the court directed consideration of the restoration request on merits subject to deposit of tax, interest, late fee and penalty, together with compliance with other requirements. The relief was treated as consistent with the interest of revenue, and the petitioner was granted the same conditional opportunity to seek revival of registration in accordance with law. Case-Laws GST Wed, 04 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774701