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2021 (9) TMI 1296 - HC - GSTCondonation of delay in filing the revocation application - proviso to Rule 23 of the Odisha Goods and Services Tax Rules (OGST Rules) - HELD THAT:- The delay in Petitioner’s invoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rules (OGST Rules) is condoned and it is directed that subject to the Petitioner depositing all the taxes, interest, late fee and penalty due and complying with other formalities, the Petitioner’s application for revocation will be considered in accordance with law. The appeal filed by the Petitioner on 30th June 2021 (Annexure-5 series) has been rendered infructuous - writ petition is disposed off.
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