Condonation of delay under Odisha GST Rules granted conditionally for revocation consideration and return filing compliance.

Delay in invoking the proviso to Rule 23 of the Odisha GST Rules was condoned after the Department indicated that, on payment of taxes, interest, late fee, penalty and other statutory requirements, the return could be accepted. The Court directed that the revocation application be considered in accordance with law subject to compliance with those conditions, and further ordered the proper officer to open the portal to enable filing of the GST return on production of the order and fulfilment of the stated formalities.

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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, upon compliance with statutory dues and formalities, the application for revocation and filing of the GST return could be considered.

Analysis: The Department stated that if the delay was condoned and the petitioner complied with payment of taxes, interest, late fee, penalty and other requirements, the return would be accepted. On that basis, the Court condoned the delay in invoking the proviso to Rule 23 and directed that, subject to compliance with the stated conditions, the revocation application be considered in accordance with law. The Court also directed that the proper officer open the portal to enable filing of the return after production of the order and compliance with the conditions.

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

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