Condonation of delay under Odisha GST Rules allowed revocation processing and return filing, subject to tax and penalty compliance.

Delay in invoking the proviso to Rule 23 of the Odisha GST Rules was condoned on the respondent's statement that, if the taxpayer complied with payment of tax, interest, late fee, penalty and other requirements, the return would be accepted. The Court directed that the revocation application be processed in accordance with law, subject to those conditions, and further ordered the proper officer to open the portal so the GST return could be filed once the order was produced and compliance was completed.

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Issues: Whether the delay in invoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rules, 2017 should be condoned and the petitioner's revocation application permitted to be processed.

Analysis: The order records the respondent's statement that, if the delay is condoned and the petitioner complies with payment of taxes, interest, late fee, penalty and other requirements, the return filed by the petitioner would be accepted. On that basis, the Court condoned the delay in invoking the proviso to Rule 23 and directed that the revocation application be considered in accordance with law, subject to compliance with the stated conditions. The Court also directed that the proper officer open the portal to enable filing of the GST return, once the order is produced and the conditions are satisfied.

Conclusion: The delay was condoned and the petitioner obtained permission for consideration of revocation and filing of the GST return, subject to compliance with the stipulated dues and formalities.

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