Conditional condonation under Odisha GST Rules allowed revocation request to proceed after compliance with dues and formalities.

Delay in invoking the proviso to Rule 23 of the Odisha GST Rules was condoned on a conditional basis, with the taxpayer required to clear taxes, interest, late fee, penalty and other 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 directed to open the portal to enable filing of the GST return. The writ petition was disposed of on these terms, giving the taxpayer an opportunity to restore GST compliance subject to full adherence to the stated conditions.

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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 upon compliance with the dues and other formalities.

Analysis: The delay was condoned on the basis that the Petitioner would clear the taxes, interest, late fee, penalty, and other dues and complete the requisite formalities. The direction for consideration of the revocation application was made conditional upon such compliance, and the proper officer was also directed to open the portal to enable filing of the GST return once the conditions were satisfied.

Conclusion: The request for condonation was allowed, and the revocation application was permitted to be considered in accordance with law subject to compliance with the stated conditions.

Final Conclusion: The Petitioner obtained conditional relief enabling revival of the GST compliance process, while the writ petition stood terminated by disposal in those terms.

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