Condonation of delay for GST revocation application was granted subject to payment of dues and completion of formalities.

Delay in invoking the proviso to Rule 23 of the Odisha GST Rules was condoned where the respondent stated that, on payment of taxes, interest, late fee, penalty and other required compliances, the revocation request and return filing could be processed. Subject to deposit of all dues and completion of formalities, the Court directed that the revocation application be considered in accordance with law and the portal be opened to enable filing of the GST return.

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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 application for revocation of cancellation of return-filing facility could be considered on compliance with statutory dues and formalities.

Analysis: The respondent stated that if the delay in filing the revocation application was condoned and the petitioner complied with payment of taxes, interest, late fee, penalty and other requirements, the return form would be accepted. In view of that statement, the Court condoned the delay in invoking the proviso to Rule 23. The Court further directed that, subject to deposit of all dues and compliance with other formalities, the revocation application be considered in accordance with law and the proper officer open the portal to enable filing of the GST return.

Conclusion: The delay was condoned and conditional relief was granted to enable consideration of the revocation application and filing of the GST return upon compliance with all dues and formalities.

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