Condonation of delay under Odisha GST Rules granted with conditional revocation relief and portal access for return filing.

Delay in invoking the proviso to Rule 23 of the Odisha GST Rules was condoned after the Revenue indicated that compliance with tax, interest, late fee, penalty and other formalities would permit acceptance of the return. The HC directed that, on deposit of all dues and completion of the prescribed requirements, the revocation application be considered in accordance with law and the portal be opened to enable filing of the GST return. Relief was thus made conditional on full compliance with the statutory and procedural obligations.

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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 directed to be considered upon compliance with the prescribed tax and other dues.

Analysis: The Revenue stated that if the delay in filing the revocation application was condoned and the petitioner complied with payment of taxes, interest, late fee, penalty and other requirements, the return form would be accepted. In view of this position, the Court condoned the delay in invoking the proviso to Rule 23 and directed that, subject to deposit of all dues and compliance with formalities, the revocation application be considered in accordance with law. The proper officer was also directed to open the portal to enable filing of the GST return upon such compliance.

Conclusion: The delay was condoned and conditional relief was granted for consideration of the revocation application and filing of the GST return.

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