Conditional condonation of delay under GST rules allowed revocation application to be considered after compliance with dues and formalities

Delay in invoking the proviso to Rule 23 of the CGST Rules, 2017 was treated as condonable where the taxpayer agreed to comply with payment of tax, interest, late fee and penalty due. On that basis, the revocation application was directed to be considered in accordance with law, and the GST portal was ordered to be opened to enable filing of the return after compliance with the stated conditions.

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Issues: Whether delay in invoking the proviso to Rule 23 of the Central Goods and Services Tax Rules, 2017 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 and penalty due, the return form would be accepted. In view of that stand, the Court condoned the delay and directed that the revocation application be considered in accordance with law upon compliance with the stated conditions. The Court further directed opening of the portal to enable filing of the GST return after compliance.

Conclusion: The petitioner was granted conditional relief by condoning the delay and allowing consideration of the revocation application subject to compliance with the specified requirements.

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