Condonation of delay in GST revocation permitted subject to payment of dues and compliance with filing formalities.

Delay in invoking the proviso to Rule 23 of the Odisha GST Rules was condoned where the Revenue stated that, on payment of tax, interest, late fee, penalty and compliance with other requirements, the return form would be accepted. The revocation application was directed to be considered in accordance with law once those conditions were met, and the proper officer was asked to open the portal to enable filing of the GST return after compliance. The operative effect is that revocation and return filing were kept open, subject to full compliance with dues and procedural formalities.

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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 considered subject to compliance with tax and other dues.

Analysis: The Revenue indicated that if the delay was condoned and the petitioner complied with payment of taxes, interest, late fee, penalty and other requirements, the return form would be accepted. In view of that stand, the Court condoned the delay in invoking the proviso to Rule 23 and directed that the revocation application be considered in accordance with law upon compliance with the stated conditions. The proper officer was also directed to open the portal to enable filing of the GST return after compliance.

Conclusion: The delay was condoned and the petitioner was granted an opportunity to pursue revocation and return filing subject to compliance with dues and formalities.

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