Condonation of delay under Odisha GST Rules allows belated return filing subject to tax payment and procedural compliance.

The Orissa HC condoned the delay in invoking the proviso to Rule 23 of the Odisha GST Rules and permitted the belated GST return to be regularised. The court directed that, subject to deposit of all tax dues and compliance with the required formalities, the return filed on or before 5 July 2021 would be accepted. The proper officer was also directed to facilitate filing of the return on production of the order copy. The relief was therefore conditional, with acceptance of the return dependent on compliance with the specified tax and procedural requirements.

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Issues: Whether the delay in invoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rules was liable to be condoned and the GST return filed belatedly was liable to be accepted subject to compliance with tax dues and other formalities.

Analysis: The opposite parties stated that the return would be accepted if the delay was condoned and the petitioner complied with the requirement of paying the taxes due and other formalities. On that basis, the Court condoned the delay in invoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rules and directed that, subject to deposit of all taxes due and compliance with the required formalities, the GST return filed on or before 5 July 2021 would be accepted. The proper officer was also directed to facilitate filing of the return on production of the order copy.

Conclusion: The delay was condoned and conditional relief was granted in favour of the petitioner.

Final Conclusion: The petition was disposed of by granting the petitioner an opportunity to regularise the belated return filing upon compliance with the specified tax and procedural requirements.

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