Condonation of delay in GST revocation request granted subject to payment compliance and prescribed formalities

Delay in invoking the proviso to Rule 23 of the Odisha GST Rules was condoned where the authority stated that acceptance of the return and consideration of the revocation request would follow compliance with payment of tax dues and other formalities. The request was then directed to be processed in accordance with law, subject to the prescribed conditions. The petitioner was given a conditional opportunity to pursue revocation and to have the GST portal opened for filing the return upon compliance with the stated requirements.

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Issues: Whether the delay in invoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rules could be condoned and the revocation application considered on compliance with the prescribed requirements.

Analysis: The opposing authority indicated that acceptance of the return and consideration of the revocation request would follow if the delay was condoned and the petitioner complied with payment of the taxes due and other formalities. In view of that stand, the delay was condoned and the request for revocation was directed to be processed in accordance with law, subject to compliance with the stated requirements.

Conclusion: The delay was condoned and the petitioner was granted a conditional opportunity to have the revocation application considered and the portal opened for filing the GST return upon compliance.

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