Condonation of delay for revocation under GST was granted subject to payment of dues and reopening of the filing portal.

The delay in invoking the proviso to Rule 23 of the Odisha GST Rules, 2017 was condoned where the revenue accepted that revocation could be considered once the taxpayer paid the tax, interest, penalty and late fee due. The High Court directed the taxpayer to complete those compliances, required the revocation application to be considered in accordance with law, and ordered the proper officer to reopen the portal so the return could be filed after compliance. Relief was therefore conditional on payment and completion of the prescribed formalities.

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Issues: Whether the delay in invoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rules, 2017 was liable to be condoned and the application for revocation could be considered subject to payment of tax, interest, penalty and late fee.

Analysis: The opposite parties stated that if the delay in filing the revocation application was condoned and the petitioner complied with the requirement of paying the taxes, interest, penalty and late fee due, the return filed by the petitioner 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 dues and complete the formalities. The application for revocation was required to be considered in accordance with law, and the proper officer was directed to open the portal to enable filing of the return after compliance.

Conclusion: The delay was condoned and the petitioner obtained relief to the extent of consideration of the revocation application and reopening of the portal, subject to compliance with the specified conditions.

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