Condonation of delay in GST registration revocation allowed subject to payment of dues and compliance with formalities.

Delay in invoking the proviso to Rule 23 of the Odisha GST Rules was condoned where the petitioner was ready to discharge tax, interest, late fee, penalty and other dues, and the Court applied the same relief granted in a prior coordinate Bench order. The relief was treated as appropriate in the interest of revenue, and the petitioner was permitted to pursue revocation of cancellation of registration subject to deposit of the dues and compliance with the required formalities, in accordance with law.

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Issues: Whether delay in invoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rules could be condoned and the petitioner be permitted to seek revocation of cancellation of registration on compliance with tax dues and other formalities.

Analysis: The petitioner expressed readiness to pay tax, interest, late fee, penalty and any other dues required for acceptance of the return form and relied on a prior coordinate Bench order granting similar relief. The relief was considered appropriate in the interest of revenue.

Conclusion: The delay was condoned and the petitioner was granted the same relief, subject to deposit of the dues and compliance with the required formalities, for consideration of revocation in accordance with law.

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