Conditional condonation of delay under GST revocation rules, with processing allowed only after tax dues and formalities are met.

Delay in invoking the proviso to Rule 23 of the Odisha GST Rules was condoned on a conditional basis, after the parties indicated that the revocation request could be processed if the taxpayer complied with payment of tax dues and related statutory requirements. The Court directed consideration of the revocation application in accordance with law, but the relief was expressly made subject to deposit of tax, interest, late fee and penalty, together with completion of the necessary formalities.

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Issues: Whether the delay in invoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rules, 2017 could be condoned and the revocation application considered subject to compliance with tax dues and other formalities.

Analysis: The parties placed a concession and conditional position before the Court 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 and related request could be processed. In that background, the Court condoned the delay in invoking the proviso to Rule 23 and directed consideration of the revocation application in accordance with law, making the relief conditional upon full compliance with the stated requirements.

Conclusion: The delay was condoned and the revocation application was directed to be considered, but only after the petitioner deposited the due amounts and completed the necessary formalities.

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