Conditional revocation of GST registration may proceed where tax dues are paid and prescribed formalities are completed
Delayed invocation of the proviso to Rule 23 of the Odisha GST Rules, 2017 may be entertained where the default is cured by payment of tax, interest, late fee, penalty and completion of the prescribed formalities. The revocation request was directed to be considered in accordance with law, but only on compliance with those statutory and procedural conditions. The compliance portal could be reopened for the petitioner once the dues and requirements were satisfied, preserving the authority's right to insist on full statutory compliance before acting on the application.
Issues: Whether the delay in invoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rules, 2017 should be condoned and the petitioner's application for revocation of cancellation should be considered subject to compliance with tax and allied dues.
Analysis: The delay was condoned in view of the revenue's stand that, upon compliance with payment of taxes, interest, late fee, penalty and other formalities, the revocation application could be accepted and the return filing portal could be opened. The relief granted was therefore conditional upon deposit of the dues and satisfaction of the procedural requirements.
Conclusion: The delay was condoned and the revocation application was directed to be considered in accordance with law, subject to the petitioner complying with the stipulated conditions.
Final Conclusion: The petitioner obtained conditional relief enabling revival of the GST compliance process, while the authorities retained the right to insist on full statutory dues and formal compliance before acting on the revocation request.
Ratio Decidendi: A delayed request for revocation under the GST rules may be entertained and the compliance portal reopened when the default is cured by payment of statutory dues and adherence to the prescribed formalities.
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