Condonation of delay under GST revocation rules granted with filing and compliance made mandatory before relief proceeds

Delay in invoking the proviso to Rule 23 of the Odisha GST Rules was condoned, and conditional relief was granted by directing consideration of the revocation application in accordance with law after the petitioner paid the admitted tax, interest, late fee, penalty and other dues and completed the required formalities. The Court also directed the proper officer to open the portal so that the GST return could be filed, but only subject to such compliance. The operative effect was to permit revocation proceedings and return filing to proceed, while making full statutory and procedural compliance a precondition.

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

Analysis: The Standing Counsel for the Revenue stated that once the delay in filing the revocation application was condoned, and the petitioner complied with the requirement of paying the taxes, interest, late fee, penalty and other dues, the return form would be accepted. In that view, the Court condoned the delay in invoking the proviso to Rule 23 and directed that the revocation application be considered in accordance with law after the petitioner deposited the amounts due and completed the necessary formalities. The Court also directed the proper officer to open the portal to enable filing of the GST return, subject to such compliance.

Conclusion: The delay was condoned and conditional relief was granted in favour of the petitioner, with the revocation application and filing of return to proceed upon compliance with the stipulated requirements.

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