Delay under Odisha GST Rules condoned, with revocation application to be considered after tax and compliance dues are met.

The delay in invoking the proviso to Rule 23 of the Odisha GST Rules was condoned because the respondent indicated that, on compliance with payment of tax, interest, late fee, penalty and other required formalities, the return would be accepted. The petitioner was directed to deposit the dues and complete the prescribed formalities, and the revocation application was to be considered in accordance with law after such compliance. The proper officer was also directed to open the portal to enable filing of the GST return once compliance was demonstrated.

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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 petitioner's revocation application considered subject to compliance with tax and other dues.

Analysis: The opposing side indicated 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 required formalities, the return form would be accepted. In that view, the delay in invoking the proviso to Rule 23 was condoned and the petitioner was directed to deposit the dues and complete the formalities, upon which the revocation application would be considered in accordance with law. The proper officer was also directed to open the portal to enable filing of the GST return once compliance was shown.

Conclusion: The petitioner succeeded, with the delay condoned and the revocation application permitted to be considered subject to compliance with the stipulated conditions.

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