Condonation of delay in GST registration revocation upheld, with consideration made conditional on tax dues and compliance

Delay in seeking revocation of cancelled GST registration was condoned on the basis of a coordinate bench view permitting condonation under the proviso to Rule 23 of the Odisha GST Rules. The assessee was given conditional relief: the revocation application was to be considered only after deposit of tax, interest, late fee, penalty and other dues, and after compliance with the required formalities. The department was left to decide the revocation request in accordance with law upon such compliance.

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Issues: Whether the delay in seeking revocation of cancellation of GST registration could be condoned and the application for revocation directed to be considered subject to deposit of tax dues and compliance with formalities.

Analysis: The relief was granted on the basis of a coordinate bench decision allowing condonation of delay in invoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rules. The direction was made in the revenue's interest, with the petitioner required to deposit tax, interest, late fee, penalty and other dues and comply with the necessary formalities before consideration of the revocation application.

Conclusion: The delay was condoned and the petitioner was granted a conditional direction for consideration of the revocation application.

Final Conclusion: The writ petition succeeded to the extent of obtaining conditional relief against cancellation of registration, leaving the department to consider revocation in accordance with law upon compliance.

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