Condonation of delay in GST revocation upheld, with restoration and return filing allowed only after compliance with dues and formalities

Delay in invoking the proviso to Rule 23 of the Odisha GST Rules was condoned, and the revocation application was directed to be considered in accordance with law once the petitioner complied with the required tax dues, interest, late fee, penalty, and procedural formalities. Upon such compliance, the proper officer was directed to open the portal to enable filing of the GST return. The relief was therefore conditional, with administrative reconsideration and restoration of filing facility made dependent on satisfaction of statutory and procedural requirements.

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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 petitioner's application for revocation be considered upon compliance with statutory dues and formalities.

Analysis: The opposite party stated that once the delay in filing the revocation application was condoned, the return and revocation request could be accepted subject to payment of taxes, interest, late fee, penalty, and compliance with the required formalities. In that background, the Court condoned the delay in invoking the proviso to Rule 23 and directed that the revocation application be considered in accordance with law upon fulfillment of the stated conditions. The Court also directed that, after compliance, the proper officer would open the portal to enable filing of the return.

Conclusion: The delay was condoned and conditional relief was granted in favour of the petitioner by directing consideration of the revocation application and enabling filing of the GST return upon compliance.

Final Conclusion: The writ petition was disposed of by granting conditional relief tied to payment of dues and completion of formalities, leaving the substantive administrative action to be taken in accordance with law.

Ratio Decidendi: Where the tax authority indicates no objection to restoration upon compliance, the Court may condone delay and direct consideration of the revocation request subject to payment of dues and fulfillment of procedural requirements.

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