Conditional GST revocation relief granted subject to tax dues, formalities, and portal access for return filing.

Delay in invoking the proviso to Rule 23 of the Odisha GST Rules was condoned, and the petitioner's revocation request was directed to be considered in accordance with law subject to payment of tax dues, interest, late fee, penalty and compliance with other prescribed formalities. The Court also directed the proper officer to open the portal to enable filing of the GST return once those conditions were satisfied. The relief was therefore conditional, with acceptance of the return and revocation application dependent on full compliance with the stated fiscal and procedural requirements.

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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 whether the revocation application and filing of return could be considered subject to compliance with tax dues and other formalities.

Analysis: The departmental stand accepted that upon condonation of delay and compliance with payment of taxes, interest, late fee, penalty and other requirements, the return form filed by the petitioner could be accepted. In view of that position, the Court condoned the delay in invoking the proviso to Rule 23 and directed that the petitioner's revocation application be considered in accordance with law, subject to deposit of all dues and compliance with the requisite formalities. The proper officer was also directed to open the portal to enable filing of the GST return once those conditions were satisfied.

Conclusion: The delay was condoned and relief was granted in favour of the petitioner, subject to compliance with the stated conditions.

Final Conclusion: The writ petition was resolved by granting conditional relief enabling consideration of revocation and return filing upon fulfilment of the tax and procedural requirements.

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