GST revocation delay condoned, with portal reopening and revocation application to be considered after compliance with dues.

Delay in invoking the proviso to Rule 23 of the Odisha GST Rules was condoned where the petitioner was required to clear tax, interest, late fee and penalty and complete the prescribed formalities. The revocation application was directed to be considered in accordance with law once those dues were discharged, and the proper officer was directed to reopen the portal to enable filing of the GST return upon compliance.

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Issues: Whether the delay in invoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rules, 2017 should be condoned and, if so, whether the petitioner's application for revocation of cancellation should be considered upon compliance with the required dues and formalities.

Analysis: The authorities indicated that once the delay in filing the revocation application was condoned and the petitioner discharged the liabilities of tax, interest, late fee and penalty, the return filing facility would be restored. In that view, the Court condoned the delay in invoking the proviso to Rule 23 and directed consideration of the revocation application in accordance with law, subject to deposit of the dues and compliance with the necessary formalities. The order also directed the proper officer to open the portal to enable filing of the GST return upon such compliance.

Conclusion: The delay was condoned and conditional relief was granted in favour of the petitioner by directing consideration of the revocation application and reopening of the portal subject to compliance.

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