Conditional condonation of delay in GST revocation permitted, with return filing allowed after compliance with dues and formalities.

The HC condoned delay in filing the revocation application under the Odisha GST Rules after the revenue indicated that the request could be processed if the taxpayer complied with tax dues and related formalities. It directed that the revocation application be considered in accordance with law, subject to payment of tax, interest, late fee, penalty and other required compliances. The proper officer was also directed to open the GST portal to enable filing of the return once compliance was demonstrated.

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

Analysis: The opposite parties stated that if the delay in filing the revocation application was condoned and the petitioner complied with payment of taxes, interest, late fee, penalty and other requirements, the return would be accepted and the revocation request could be processed. In view of that stand, the Court condoned the delay and directed consideration of the revocation application in accordance with law, subject to compliance with the stated conditions. The proper officer was also directed to open the portal to enable filing of the GST return once compliance was shown.

Conclusion: The delay was condoned and the petitioner was granted conditional relief for consideration of revocation and filing of the GST return.

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