Conditional condonation of delay under Odisha GST Rules enables revocation consideration after compliance with dues and formalities.

Delay in invoking the proviso to Rule 23 of the Odisha GST Rules was condoned where the revenue raised no objection in principle and the assessee undertook to comply with statutory dues and formalities. The petitioner was required to deposit tax, interest, late fee and penalty and complete the prescribed steps, after which the revocation application was to be considered in accordance with law. The proper officer was also directed to open the portal to facilitate filing of the return. Conditional relief was thus granted, with consideration of revocation and return filing made subject to 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 revocation application directed to be considered subject to compliance with dues and formalities.

Analysis: The concession recorded on behalf of the tax department was that, if the delay was condoned and the petitioner complied with the requirements of payment of tax, interest, late fee and penalty, the return would be accepted. In that view, the delay in invoking the proviso to Rule 23 was condoned and the petitioner was directed to deposit the dues and complete the prescribed formalities. Upon such compliance, the revocation application was to be considered in accordance with law and the proper officer was to open the portal to facilitate filing of the return.

Conclusion: The delay was condoned and the petitioner was granted relief conditional upon compliance with the outstanding statutory dues and formalities.

Final Conclusion: The writ petition was disposed of by extending conditional relief to enable consideration of revocation and filing of the return after compliance.

Ratio Decidendi: Where the revenue does not object in principle and the assessee is willing to satisfy statutory dues and formalities, delay in seeking revocation may be condoned and the request for revocation considered on merits subject to such compliance.

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