Conditional revocation relief under GST depends on tax compliance, portal access, and consideration of the application after delay condonation.

Delay in filing a revocation application under the Odisha GST Rules may be condoned where the assessee seeks restoration of registration, but the relief remains conditional on full compliance with statutory dues and procedural requirements. The application is to be considered in accordance with law only after payment of tax, interest, late fee and penalty, and the proper officer may be directed to open the GST portal to enable filing of the return. The operative effect is that revocation is not granted as an unconditional right; compliance with the GST framework is a prerequisite to further administrative action.

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Issues: Whether the delay in filing the revocation application under the Odisha Goods and Services Tax Rules was liable to be condoned and, if so, whether the petitioner was entitled to consideration of the revocation application and access to the GST portal subject to compliance with statutory dues.

Analysis: The delay in invoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rules was condoned. The relief was made conditional upon payment of the taxes, interest, late fee, penalty and compliance with other required formalities. Subject to such compliance, the revocation application was to be considered in accordance with law and the proper officer was directed to open the portal to enable filing of the GST return.

Conclusion: The petitioner obtained conditional relief, with delay condoned and the revocation request directed to be considered upon compliance.

Final Conclusion: The writ petition ended with conditional directions in favour of the petitioner, leaving substantive tax compliance as a prerequisite for further administrative action.

Ratio Decidendi: Where the assessee seeks revocation after delay, the delay may be condoned and the application considered in accordance with law, but only on fulfillment of the tax and compliance obligations imposed by the GST framework.

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