Condonation of delay in GST revocation matter granted subject to tax payment, compliance formalities, and portal access for return filing.

Delay in filing a revocation application under the CGST Rules was condoned, and the application was directed to be considered in accordance with law once the petitioner paid the taxes, interest, late fee, penalty and other dues and completed the required formalities. The proper officer was also directed to open the portal to enable filing of the GST return. Relief was therefore granted subject to strict compliance with the stated conditions.

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Issues: Whether the delay in invoking the proviso to Rule 23 of the Central Goods and Services Tax Rules, 2017 could be condoned and the petitioner's application for revocation be considered, subject to payment of dues and compliance with formalities.

Analysis: The delay in filing the revocation application was condoned. The petitioner was required to deposit the taxes, interest, late fee, penalty, and other dues and comply with the necessary formalities. Upon such compliance, the revocation application was to be considered in accordance with law, and the proper officer was to open the portal to enable filing of the GST return.

Conclusion: Relief was granted to the petitioner by condoning the delay and directing consideration of the revocation application, subject to compliance with the stated conditions.

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