Condonation of delay in GST revocation proceedings granted subject to tax dues and compliance with formalities.

Delay in invoking the proviso to Rule 23 of the Odisha GST Rules was condoned after the revenue indicated that revocation and return-form acceptance could be considered on compliance. The court directed consideration of the revocation application in accordance with law and permitted reopening of the portal, but only after the petitioner paid the statutory dues and met the required formalities, including tax, interest, late fee and penalty. The relief was thus made conditional on full compliance with the prescribed requirements.

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

Analysis: The request for condonation was accepted in view of the stand taken on behalf of the revenue that the revocation application and acceptance of the return form could be considered once the delay was condoned and the petitioner complied with the statutory dues and other requirements. The Court therefore granted relief by condoning the delay and directing consideration of the revocation application in accordance with law, while making the relief conditional upon payment of taxes, interest, late fee, penalty and compliance with other formalities.

Conclusion: The delay was condoned and consequential directions were issued for consideration of revocation and opening of the portal, subject to compliance with the specified conditions.

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