Condonation of delay in GST revocation proceedings granted subject to payment of dues and compliance with procedural formalities

Delay in invoking the proviso to Rule 23 of the Odisha GST Rules was condoned where the revenue did not object in principle and the revocation request was to be pursued on compliance with statutory dues and formalities. The petitioner was directed to deposit the admitted tax, interest, late fee and penalty, complete the required procedural steps, and then have the revocation application considered in accordance with law. The proper officer was also required to open the portal to enable filing of the GST return. Conditional relief was therefore granted, and the connected appeal became infructuous.

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Issues: Whether delay in invoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rules could be condoned and the revocation application directed to be considered upon compliance with the tax dues and other formalities.

Analysis: The opposite parties stated that, once the delay in filing the revocation application was condoned and the petitioner complied with payment of taxes, interest, late fee and penalty, the return would be accepted. In view of that stand, the delay in invoking the proviso to Rule 23 was condoned and the petitioner was directed to deposit the admitted dues and complete the requisite formalities. Upon such compliance, the application for revocation was to be considered in accordance with law and the proper officer was to open the portal to enable filing of the GST return.

Conclusion: The delay was condoned and the petitioner obtained a conditional direction for consideration of the revocation request, in its favour, subject to compliance with the specified requirements.

Final Conclusion: The writ petition resulted in conditional relief to the petitioner, and the connected appeal was rendered infructuous.

Ratio Decidendi: Where the revenue does not object in principle and the statutory conditions for revocation are to be fulfilled, delay in seeking revocation may be condoned so that the application can be considered on compliance with law.

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