Condonation of delay in GST revocation allowed conditionally, with return filing and portal access subject to compliance with dues

Delay in invoking the proviso to Rule 23 of the Odisha GST Rules was condoned after the revenue indicated that acceptance of the return would follow compliance with tax dues and formalities. The revocation application was directed to be considered in accordance with law once the petitioner deposited the tax, interest, late fee, penalty and other dues and completed the required procedural steps. The proper officer was also directed to open the portal to enable filing of the GST return, making the relief conditional on full compliance with the stipulated requirements.

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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 subject to compliance with the tax liabilities and other formalities.

Analysis: On behalf of the revenue, it was 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 dues, the return filed by the petitioner would be accepted. In view of that position, the Court condoned the delay in invoking the proviso to Rule 23. The Court further directed that, upon deposit of the dues and compliance with the required formalities, the petitioner's application for revocation be considered in accordance with law and the proper officer open the portal to enable filing of the GST return.

Conclusion: The delay was condoned and the petitioner obtained conditional relief, with the revocation application to be considered upon compliance with the stipulated requirements.

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