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

Delay in invoking the proviso to Rule 23 of the Odisha GST Rules was condoned after the revenue indicated that revocation and return filing could be permitted on compliance with statutory dues and formalities. The Orissa High Court directed the revocation application to be considered in accordance with law, subject to payment of taxes, interest, late fee, penalty and other prescribed requirements. It also directed the proper officer to open the portal to enable filing of the GST return once those conditions were met. The petition was thus disposed of with conditional relief facilitating revocation and return filing.

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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 directed to be considered on compliance with the prescribed dues and formalities.

Analysis: The opposite parties stated that the revocation request and acceptance of the return could be acted upon once the delay was condoned and the petitioner complied with payment of taxes, interest, late fee, penalty and other requirements. In view of that position, the delay in moving the revocation request was condoned and the application was directed to be considered 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 upon such compliance.

Conclusion: The petitioner obtained condonation of delay and a direction for consideration of the revocation application and portal access, subject to compliance with the required payments and formalities.

Final Conclusion: The writ petition was disposed of by granting conditional relief facilitating revocation and filing of the GST return.

Ratio Decidendi: Where the revenue indicates that revocation and return filing will be permitted upon condonation of delay and compliance with statutory dues and formalities, the court may condone the delay and direct consideration of the revocation request in accordance with law.

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