Condonation of delay in GST revocation can reopen the portal, but only after full tax and procedural compliance.

Delay in invoking the proviso to Rule 23 of the Odisha GST Rules, 2017 may be condoned so that a revocation application can be taken up for consideration, but only if the taxpayer first complies with the prescribed conditions. The operative effect described is that reopening of the return-filing portal and examination of revocation are contingent on payment of tax, interest, late fee and penalty, together with completion of the required formalities. The text presents this as conditional relief tied to full procedural and fiscal compliance before revocation can be considered in accordance with law.

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Issues: Whether the delay in invoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rules, 2017 could be condoned and the petitioner's revocation application could be considered subject to compliance with tax dues and related formalities.

Analysis: The order accepted the stand that, once the delay in filing the revocation application was condoned, the return-filing portal could be reopened and the revocation request could be examined, provided the petitioner deposited the taxes, interest, late fee, penalty, and complied with the other required formalities. The relief was therefore made conditional upon full compliance with the dues and procedural requirements.

Conclusion: The delay was condoned and the revocation application was directed to be considered in accordance with law, subject to compliance with the stated conditions, in favour of the assessee.

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