Condonation of delay in GST revocation allowed subject to payment of dues and compliance with formalities

Delay in invoking the proviso to Rule 23 of the Odisha GST Rules was condoned where the Department indicated that relief could follow on compliance with tax liabilities and procedural requirements. Conditional relief was granted for filing the GST return and for consideration of the revocation application, subject to deposit of tax, interest, late fee, penalty and fulfilment of the requisite formalities. The substantive processing of the revocation request was left to the proper officer in accordance with law after compliance.

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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 application for revocation be considered subject to compliance with the required tax liabilities and formalities.

Analysis: The Department indicated that acceptance of the return and consequential relief could follow if the delay was condoned and the petitioner complied with the payment of taxes, interest, late fee, penalty and other requirements. In light of that stand, the Court accepted the request for condonation and granted conditional relief, leaving the substantive processing of the revocation application to the proper officer in accordance with law upon compliance.

Conclusion: The delay was condoned and the petitioner was granted conditional relief for consideration of the revocation application and filing of the GST return, subject to deposit of the dues and fulfillment of the requisite formalities.

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