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<h1>Delayed GST Revocation Application Allowed with Full Tax Settlement and Compliance Requirements Under Rule 23</h1> HC of Orissa granted permission to file a delayed revocation application under GST Rules, subject to petitioner paying all outstanding taxes, interest, ... Condonation of delay - proviso to Rule 23 of the Odisha Goods and Services Tax Rules - revocation of cancellation of registration - acceptance of GSTR-3B upon compliance with tax, interest, late fee and penalty - direction to open portal for filing GST returnCondonation of delay - proviso to Rule 23 of the Odisha Goods and Services Tax Rules - revocation of cancellation of registration - acceptance of GSTR-3B upon compliance with tax, interest, late fee and penalty - direction to open portal for filing GST return - Delay in invoking the proviso to Rule 23 for filing the revocation application was condoned and the revocation application was directed to be considered subject to compliance with payment and formalities; the portal was to be opened for filing the GST return. - HELD THAT: - The Standing Counsel for the CT & GST Organisation informed the Court that if the delay in filing the revocation application is condoned and the petitioner complies with payment of taxes, interest, late fee and penalty and other requirements, the Form GSTR-3B filed by the petitioner will be accepted by the authorities. Accepting this position, the Court condoned the delay in invoking the proviso to Rule 23 of the OGST Rules and directed that the petitioner's application for revocation shall be considered in accordance with law provided the petitioner deposits all taxes, interest, late fee and penalty and complies with other formalities. The Court further directed that a copy of the order be produced before the proper officer and, subject to the petitioner meeting the stated conditions, the proper officer shall open the portal to enable the filing of the GST return. [Paras 2, 3, 4]Delay condoned; revocation application to be considered on compliance with payment and formalities; portal to be opened for filing the GST return.Final Conclusion: The writ petition is disposed of by condoning the delay in invoking the proviso to Rule 23; subject to depositing all taxes, interest, late fee, penalty and compliance with formalities the revocation application shall be considered and the portal shall be opened to enable filing of the GST return. The High Court of Orissa allowed the delay in filing the revocation application under the Odisha Goods and Services Tax Rules, on the condition that the petitioner pays all taxes, interest, late fee, and penalties due. The petitioner's application for revocation will be considered if these conditions are met. The writ petition was disposed of accordingly.
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