Condonation of delay under Odisha GST Rules enabled conditional revocation consideration and restoration of return-filing access.

Delay in invoking the proviso to Rule 23 of the Odisha GST Rules was condoned on the Revenue's concession that, upon payment of tax, interest, late fee, penalty and completion of the prescribed formalities, the revocation request could be examined and return-filing access restored. The Court directed consideration of the revocation application in accordance with law subject to those conditions, and allowed the order to be placed before the proper officer so the GST portal could be reopened for filing returns once compliance was made.

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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 be directed to be considered on compliance with the prescribed dues and formalities.

Analysis: The order records the Revenue's concession that, if the delay in filing the revocation application is condoned and the petitioner complies with payment of taxes, interest, late fee, penalty and other requirements, the return filing facility can be restored. On that basis, the Court condoned the delay in invoking the proviso to Rule 23 and directed that the revocation application be examined in accordance with law, subject to compliance with the stated conditions. The petitioner was also permitted to produce the order before the proper officer so that the portal could be opened for filing the GST return upon fulfilment of the conditions.

Conclusion: The delay stood condoned and the petitioner obtained conditional relief for consideration of the revocation application and reopening of the portal, subject to compliance with the dues and formalities.

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