Condonation of delay for GST revocation linked to payment of dues and compliance with statutory formalities

Delay in invoking the proviso to Rule 23 of the Odisha GST Rules was condoned, and the revocation application could be considered in accordance with law once the applicant complied with the statutory preconditions. Relief was tied to payment of outstanding tax dues, interest, late fee and penalty, together with the required procedural formalities, including reopening of the return-filing portal where necessary. The operative effect was that revocation was not granted unconditionally; consideration of the application remained subject to full compliance with the prescribed dues and formal 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 application for revocation of cancellation could be considered subject to compliance with tax dues and other formalities.

Analysis: The parties proceeded on the basis that once the delay was condoned and the outstanding statutory dues, including taxes, interest, late fee and penalty, were paid, the return filing portal could be reopened and the revocation request could be dealt with in accordance with law. In that view, the Court accepted the prayer for condonation of delay and tied relief to compliance with the stipulated statutory requirements and procedural formalities.

Conclusion: The delay was condoned and the revocation application was permitted to be considered in accordance with law, subject to payment of dues and compliance with the required formalities.

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