Conditional condonation of delay in GST revocation application, subject to tax dues, penalties and statutory formalities.

Delay in invoking the proviso to Rule 23 of the Odisha GST Rules was condoned, and the revocation application was permitted to be considered on the merits, but only after compliance with the prescribed conditions. The assessee was required to deposit all taxes, interest, late fee and penalty and complete the other formalities before the application could be processed in accordance with law. The GST portal was also directed to be opened to enable filing of the return, making the relief conditional rather than unconditional.

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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 permitted to be considered subject to compliance with tax dues and other formalities.

Analysis: The delay in filing the revocation application was condoned. The direction was made subject to deposit of all taxes, interest, late fee, penalty and compliance with the other prescribed formalities. Upon such compliance, the application for revocation was required to be considered in accordance with law, and the portal was to be opened to enable filing of the GST return.

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

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