Condonation of delay under GST revocation rules allowed subject to tax compliance and filing formalities

Delay in invoking the proviso to Rule 23 of the Odisha GST Rules was condoned on the Department's stand that the GST return could be accepted and the revocation request considered if the taxpayer complied with payment of tax, interest, late fee, penalty and other formalities. The HC accepted that conditional course, directed that the revocation application be considered in accordance with law, and required the portal to be opened so the GST return could be filed. The relief was purely procedural and depended on compliance with the stated statutory dues and requirements.

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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 permitted subject to compliance with tax-related dues and other formalities.

Analysis: The relief was granted on a conditional basis after the Department indicated that acceptance of the return and consideration of the revocation application would follow if the delay was condoned and the petitioner complied with payment of taxes, interest, late fee, penalty, and other requirements. The Court accepted this course and directed that the delay in invoking the proviso to Rule 23 be condoned. It further directed that, subject to compliance with the stated conditions, the application for revocation be considered in accordance with law and the portal be opened to enable filing of the GST return.

Conclusion: The delay was condoned and conditional relief was granted in favour of the petitioner, enabling consideration of revocation and filing of the GST return upon compliance with the specified requirements.

Final Conclusion: The writ petition was finally disposed of by granting conditional procedural relief to facilitate regularisation of the GST filing and revocation request.

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