GST: Orissa HC Condones Delay in Invoking Rule 23 of OGST Rules Considering Willing to pay Late Fee and Penalty

The Orissa High Court condoned a delay in invoking Rule 23 of the OGST (Odisha Goods and Services Tax) Rules, considering the petitioner's willingness to pay the applicable late fee and penalty. Rule 23 likely pertains to a specific procedural requirement under the OGST Rules with a prescribed time limit. The court's decision to condone the delay was contingent on the petitioner's readiness to comply with the financial implications of the delay.