Condonation of delay under Odisha GST Rules enabled revocation consideration and return filing, subject to tax compliance.

Delay in invoking the proviso to Rule 23 of the Odisha GST Rules was condoned where the Department stated that, on payment of tax, interest, late fee, penalty and completion of other formalities, the pending return would be accepted. The proper officer was directed to consider the revocation application in accordance with law after such compliance, and the portal was to be opened to enable filing of the GST return. Relief was thus made conditional on satisfaction of the prescribed tax-related requirements and procedural 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 the revocation application be directed to be considered upon compliance with the prescribed tax-related requirements.

Analysis: The Department indicated 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 formalities, the pending return would be accepted. In view of that stand, the delay in invoking the proviso to Rule 23 was condoned, and the proper officer was directed to consider the revocation application in accordance with law after compliance with the stated requirements. The order also directed opening of the portal to enable filing of the GST return upon such compliance.

Conclusion: The delay was condoned and the petitioner was granted relief for consideration of the revocation application and filing of the return, subject to compliance with the stated conditions.

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