Conditional revocation of GST registration relief granted after delay condoned, subject to full tax and formal compliance.

The Orissa HC condoned delay in invoking the proviso to Rule 23 of the Odisha GST Rules and directed that the revocation application be considered in accordance with law, but only after the petitioner deposits all taxes, interest, late fee, penalty and complies with other formalities. The Court relied on the departmental statement that, upon such compliance and condonation, the return would be accepted. It also directed opening of the portal to enable filing of the GST return once the stated requirements are fulfilled. Revocation and filing facility were therefore granted only on full statutory compliance.

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Issues: Whether the delay in invoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rules should be condoned and whether the application for revocation of cancellation should be considered upon compliance with statutory dues and formalities.

Analysis: The Court recorded the statement of the departmental counsel that, if the delay in filing the revocation application was condoned and the petitioner complied with the requirements of payment of taxes, interest, late fee, penalty and other dues, the return would be accepted. In that view, the Court condoned the delay in invoking the proviso to Rule 23 and directed that, subject to deposit of all taxes, interest, late fee, penalty and compliance with other formalities, the application for revocation be considered in accordance with law. The Court also directed opening of the portal to enable filing of the GST return upon compliance.

Conclusion: The delay was condoned and consequential relief was granted, but the petitioner's entitlement to revocation and filing facility remained conditional upon full compliance with the stated requirements.

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