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Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: (i) Whether the delay in invoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rules, 2017 could be condoned; (ii) Whether the petitioner could be permitted to pursue revocation of cancellation and filing of GST return subject to compliance with statutory dues and formalities.
Issue (i): Whether the delay in invoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rules, 2017 could be condoned.
Analysis: The dispute was addressed on the basis that condonation of delay would not prejudice the revenue if the petitioner complied with the liabilities and procedural requirements. The order records that the departmental standing counsel accepted that, on condonation of delay and compliance with payment of taxes, interest, late fee, penalty and other requirements, the return filed by the petitioner would be accepted.
Conclusion: The delay was condoned.
Issue (ii): Whether the petitioner could be permitted to pursue revocation of cancellation and filing of GST return subject to compliance with statutory dues and formalities.
Analysis: Once the delay was condoned, the petitioner's revocation application was directed to be considered in accordance with law, subject to deposit of all dues and compliance with other formalities. The proper officer was also directed to open the portal to enable filing of the GST return after production of the order and fulfilment of the stated conditions.
Conclusion: The petitioner was granted conditional relief to pursue revocation and filing of the return, subject to compliance.
Final Conclusion: The writ petition was disposed of by granting conditional relief in favour of the petitioner, leaving the revocation application to be decided on compliance with the required tax and procedural obligations.
Ratio Decidendi: Delay in pursuing GST revocation relief may be condoned where the assessee undertakes to clear the statutory dues and satisfy the prescribed formalities, and the consequential request must then be considered in accordance with law.
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