Condonation of delay under GST revocation rules may follow when dues and formalities are complied with

Delay in invoking the proviso to Rule 23 of the Odisha GST Rules may be condoned where the assessee is willing to comply with outstanding tax dues and related formalities, and the revenue does not oppose conditional relief. In such circumstances, the revocation application should be examined in accordance with law subject to payment of tax, interest, late fee, penalty, and completion of the prescribed requirements. Once those conditions are satisfied, the proper officer may also be directed to open the portal to enable filing of the GST return.

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Issues: Whether the delay in invoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rules should be condoned and the application for revocation should be considered on compliance with dues and other formalities.

Analysis: The departmental counsel indicated that acceptance of the return and related relief would follow if the delay was condoned and the petitioner complied with payment of taxes, interest, late fee, penalty, and other requirements. In that backdrop, the Court condoned the delay in invoking the proviso to Rule 23 and directed that the revocation application be examined in accordance with law, subject to compliance with the stipulated conditions. The Court also directed that the proper officer open the portal to enable filing of the GST return once the conditions were fulfilled.

Conclusion: The delay was condoned and the petitioner was granted relief to have the revocation application considered, subject to payment of dues and completion of formalities.

Final Conclusion: The writ petition succeeded to the extent of condonation and consequential administrative direction, with further relief made conditional upon the petitioner's compliance with statutory dues and procedural requirements.

Ratio Decidendi: Where the revenue does not oppose conditional relief and the assessee is willing to satisfy outstanding tax liabilities and formalities, delay in seeking revocation under the GST framework may be condoned and the application directed to be considered in accordance with law.

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