Condonation of delay in GST revocation proceedings granted conditionally, with return filing allowed after compliance with dues and formalities.

Delay in invoking the proviso to Rule 23 of the Odisha GST Rules was condoned, and the revocation application was permitted to be considered subject to compliance with tax dues and formalities. The Court recorded that, upon payment of taxes, interest, late fee and penalty, the return form would be accepted. It therefore directed consideration of the revocation request in accordance with law after deposit of all dues and completion of the required formalities, and allowed filing of the GST return on compliance.

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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 revocation application be directed to be considered upon compliance with the tax dues and other formalities.

Analysis: The parties recorded that if the delay in filing the revocation application was condoned and the petitioner complied with payment of taxes, interest, late fee and penalty, the return form would be accepted. In that backdrop, the Court condoned the delay in invoking the proviso to Rule 23 and directed that, subject to deposit of all dues and compliance with other formalities, the application for revocation be considered in accordance with law. A further direction was issued to enable filing of the GST return upon compliance.

Conclusion: The delay was condoned and the petitioner was granted a conditional opportunity to have the revocation application considered and the GST return filed, in accordance with law.

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