Condonation of delay under Odisha GST Rules allowed conditional revocation processing and portal reopening after tax compliance.

Delay in invoking the proviso to Rule 23 of the Odisha GST Rules was treated as condonable on the revenue's stand that revocation and return-related relief could be considered once all outstanding tax dues, interest, late fee, penalty and other formalities were satisfied. The delay was accordingly condoned, and the revocation application was directed to be processed in accordance with law subject to compliance with those conditions. A consequential direction was also issued to open the GST portal so the return could be filed after compliance was shown.

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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 allowed to be processed on compliance with the requisite tax dues and formalities.

Analysis: The matter was resolved on the basis of the revenue's stand that, once the delay in filing the revocation application was condoned, the petitioner's return and revocation-related request could be considered if all outstanding taxes, interest, late fee, penalty and other requirements were satisfied. The Court accordingly accepted that the delay deserved condonation and directed consideration of the revocation application in accordance with law, subject to compliance with the stated conditions. A consequential direction was also issued for opening the portal to enable filing of the GST return once compliance was shown.

Conclusion: The delay was condoned and the petitioner obtained a conditional direction for consideration of the revocation application and restoration of portal access, subject to payment of dues and compliance with formalities.

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