Delay condonation for GST registration revocation was allowed conditionally, subject to payment of dues and compliance formalities.

Delay in seeking revocation of cancellation of registration under the Odisha GST regime may be condoned under the proviso to Rule 23 where relief is considered in the interest of revenue. The cited approach accepted condonation by relying on a coordinate Bench order and granted revocation-related relief only on compliance with statutory dues and formalities. Relief was made conditional on deposit of taxes, interest, late fee and penalty, together with fulfilment of the required procedural requirements.

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Issues: Whether delay in seeking revocation of cancellation of registration under the Odisha Goods and Services Tax regime could be condoned and consequential relief granted on compliance with dues and formalities.

Analysis: The petitioner sought relief against cancellation of registration and relied on a prior coordinate Bench order granting condonation of delay under the proviso to Rule 23 of the Odisha Goods and Services Tax Rules. The order records that, in line with that approach, the request was accepted in the interest of revenue, while making relief conditional upon deposit of taxes, interest, late fee, penalty and compliance with other formalities.

Conclusion: Delay was condoned and the petitioner was granted relief for consideration of revocation on compliance with the required payments and formalities.

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