https://www.taxtmi.com/caselaws?id=774911 Delay in invoking the proviso to Rule 23 of the Odisha GST Rules, 2017 was condoned for consideration of revocation of cancellation of registration. The Court followed an earlier coordinate Bench approach and held that the application for revocation could be considered in accordance with law after deposit of tax, interest, late fee, penalty and other dues, together with compliance with the required formalities. Relief was granted on the basis that the approach served the interest of revenue. en-us Tue, 26 Nov 2024 00:00:00 +0530 Wed, 16 Jul 2025 08:17:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774911 Delay in invoking the proviso to Rule 23 of the Odisha GST Rules, 2017 was condoned for consideration of revocation of cancellation of registration. The Court followed an earlier coordinate Bench approach and held that the application for revocation could be considered in accordance with law after deposit of tax, interest, late fee, penalty and other dues, together with compliance with the required formalities. Relief was granted on the basis that the approach served the interest of revenue. Case-Laws GST Tue, 26 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774911