Condonation of delay in GST revocation sought subject to tax dues, formal compliance, and portal access for return filing

Procedural delay in invoking the proviso to Rule 23 of the Odisha GST Rules was condoned, enabling the revocation application to be considered in accordance with law. That relief was made conditional on payment of taxes, interest, late fee and penalty, together with compliance with the prescribed formalities. The proper officer was also directed to open the GST portal so that the return could be filed once those requirements were met. The petition was therefore disposed of with conditional relief in favour of the taxpayer.

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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 the revocation application permitted to be considered in accordance with law.

Analysis: The delay was condoned. The direction to consider the revocation application was made conditional upon deposit of the taxes, interest, late fee, penalty, and compliance with other formalities. The proper officer was also directed to open the portal to enable filing of the GST return upon compliance with the stated requirements.

Conclusion: The relief was granted to the petitioner by condoning the delay and permitting consideration of the revocation application subject to compliance with the specified conditions.

Final Conclusion: The writ petition was disposed of with conditional relief in favour of the petitioner.

Ratio Decidendi: Where the procedural delay in seeking revocation is condoned, the authority may be directed to consider the revocation request in accordance with law subject to compliance with the tax dues and prescribed formalities.

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