Conditional condonation of delay in GST revocation permitted processing of return filing subject to statutory compliance.
Delay in invoking the proviso to Rule 23 of the CGST Rules, 2017 was condoned where the revenue did not object to revival subject to payment of tax, interest, late fee, penalty and compliance with other formalities. The revocation application was directed to be considered in accordance with law on fulfilment of those conditions, and the portal was to be opened to enable filing of the GST return after production of the order before the proper officer. The relief was therefore conditional and procedural, with further action dependent on compliance by the petitioner.
Issues: Whether the delay in invoking the proviso to Rule 23 of the Central Goods and Services Tax Rules, 2017 could be condoned and whether the petitioner's application for revocation and filing of GST return could be considered upon compliance with dues and formalities.
Analysis: The order records the concession that, if delay is condoned and the petitioner satisfies the requirements of payment of taxes, interest, late fee and penalty and other formalities, the return form 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. A further direction was issued for opening the portal to enable filing of the GST return upon production of the order before the proper officer.
Conclusion: The delay was condoned and conditional relief was granted to enable consideration of the revocation application and filing of the GST return.
Final Conclusion: The petitioner obtained conditional procedural relief, while further action was left to be taken by the proper officer upon compliance with the prescribed requirements.
Ratio Decidendi: Where the revenue does not object to revival subject to payment of statutory dues and compliance with formalities, delay in seeking revocation may be condoned and the matter directed to be processed in accordance with law.
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