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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 be considered subject to compliance with tax liabilities and related formalities.
Analysis: The authority appearing for the opposite party stated that acceptance of the return form and consequential consideration of the revocation application could follow if the delay was condoned and the petitioner complied with payment of taxes, interest, late fee, penalty and other requirements. On that basis, the delay in invoking the proviso to Rule 23 was condoned and the petitioner was directed to satisfy the dues and other formalities. Upon such compliance, the revocation application was to be considered in accordance with law and the proper officer was to open the portal to enable filing of the GST return.
Conclusion: The delay was condoned and the petitioner obtained a conditional opportunity to pursue revocation and filing of return, subject to full compliance with the prescribed dues and formalities.
Final Conclusion: The proceeding ended with conditional relief in favour of the petitioner, leaving the revocation process and return filing to be completed only after compliance with the stated requirements.
Ratio Decidendi: Where the revenue indicates readiness to regularize the matter on payment of dues and fulfillment of formalities, delay in seeking revocation-related relief may be condoned and the matter directed to be processed in accordance with law, subject to compliance.
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