Condonation of delay under Odisha GST Rules granted conditionally, with revocation consideration tied to compliance requirements.

Delay in invoking the proviso to Rule 23 of the Odisha GST Rules was condoned on the department's stand that the return would be accepted if the taxpayer complied with the required tax, interest, late fee, penalty and related formalities. The revocation application was directed to be considered in accordance with law, and access to the portal was facilitated, but only subject to full compliance with the prescribed conditions. The operative relief was therefore conditional, with substantive restoration dependent on completion of statutory requirements.

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Issues: Whether the delay in invoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rules should be condoned and the petitioner's application for revocation of cancellation should be considered upon compliance with the requisite tax liabilities and formalities.

Analysis: The delay was condoned in view of the stand taken on behalf of the department that the return would be accepted if the delay were condoned and the petitioner complied with payment of taxes, interest, late fee, penalty and other requirements. The relief was therefore made conditional upon such compliance, and the revocation application was directed to be considered in accordance with law.

Conclusion: The delay in invoking the proviso to Rule 23 was condoned, and the petitioner was granted conditional relief for consideration of the revocation application and opening of the portal.

Final Conclusion: The writ petition was effectively allowed to the extent of securing condonation of delay and consequential facilitation of statutory compliance, while substantive relief remained contingent on fulfillment of the prescribed conditions.

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