Condonation of delay under Odisha GST rules enabled conditional revocation and return filing after compliance with dues.

Delay in invoking the proviso to Rule 23 of the Odisha GST Rules was condoned on the Department's statement that, if the petitioner complied with payment of tax, interest, late fee, penalty and other requirements, the revocation request would be accepted. Subject to deposit of all dues and fulfilment of the prescribed formalities, the application for revocation was directed to be considered in accordance with law. The proper officer was also directed to open the portal so the GST return could be filed once compliance was completed.

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Issues: Whether delay in invoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rules should be condoned and the application for revocation considered in accordance with law.

Analysis: The Department 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 would be accepted. On that basis, the Court condoned the delay in invoking the proviso to Rule 23 and directed that, subject to deposit of all dues and compliance with other formalities, the application for revocation be considered in accordance with law. It was also directed that the proper officer open the portal to enable filing of the GST return upon compliance.

Conclusion: The delay was condoned and the petitioner obtained conditional consideration of the revocation application and access to file the GST return, subject to compliance with the prescribed dues and formalities.

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