Delay condonation for GST revocation accepted, with compliance on dues and formalities required before reconsideration.

Delay in invoking the proviso to Rule 23 of the Odisha GST Rules for revocation was condoned because the Department accepted that, on payment of the required taxes, interest, late fee and penalty, the return could be accepted. The revocation application was directed to be considered in accordance with law once the stipulated dues and formalities were completed, and the portal was ordered to be opened to enable filing of the GST return on compliance.

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Issues: Whether the delay in invoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rules for seeking revocation could be condoned and the revocation application considered subject to compliance with statutory dues and formalities.

Analysis: The Department stated that if the delay in filing the revocation application was condoned and the required taxes, interest, late fee and penalty were paid, the return form would be accepted. In view of that position, the Court condoned the delay in invoking the proviso to Rule 23 and directed that, on compliance with the requisite payments and other formalities, the revocation application be considered in accordance with law. The Court also directed opening of the portal to enable filing of the GST return upon compliance.

Conclusion: The delay was condoned and the request for revocation was to be considered in accordance with law, subject to compliance with the stipulated tax and procedural requirements.

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