Condonation of delay in GST revocation allowed subject to compliance with tax and filing conditions

Delay in invoking the proviso to Rule 23 of the Odisha GST Rules was condoned after the Department stated that, on payment of tax, interest, late fee, penalty and compliance with other requirements, the return would be accepted. The High Court directed that, subject to fulfilment of the stipulated conditions and formalities, the revocation application be considered in accordance with law and the portal be opened for filing the GST return. The relief was conditional and depended on compliance with the prescribed obligations.

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Issues: Whether delay in invoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rules was liable to be condoned and the revocation application permitted to be considered.

Analysis: The Department stated that if the delay in filing the revocation application was condoned and the petitioner complied with payment of taxes, interest, late fee, penalty and other requirements, the return would be accepted. In view of that stand, the Court condoned the delay and directed that, on compliance with the stipulated conditions and other formalities, the revocation application be considered in accordance with law. The proper officer was also directed to open the portal for filing the GST return upon such compliance.

Conclusion: The delay was condoned and the petitioner was granted conditional relief for consideration of the revocation application and filing of the return.

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