Condonation of delay under Odisha GST Rules allowed for conditional revocation consideration and return filing after compliance.

Delay in invoking the proviso to Rule 23 of the Odisha GST Rules was condoned because the State authority accepted that the revocation application and return filing could be entertained if the outstanding tax, interest, late fee and penalty were paid and the required formalities were completed. The revocation request was therefore directed to be considered in accordance with law, subject to those compliance conditions, and the proper officer was directed to open the portal to enable filing of the return after 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 permitted to be considered, subject to compliance with tax and other dues.

Analysis: The State authority indicated that acceptance of the return form and consideration of the revocation application could follow if the delay was condoned and the petitioner discharged the outstanding liabilities, including tax, interest, late fee and penalty, and complied with the required formalities. On that basis, the Court condoned the delay in invoking the proviso to Rule 23 and directed that the revocation application be considered in accordance with law, subject to compliance with the stated conditions. The proper officer was also directed to open the portal to enable filing of the return upon such compliance.

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

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