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Issues: Whether the delay in invoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rules, 2017 could be condoned and the petitioner's revocation application considered subject to compliance with tax dues and other formalities.
Analysis: The Revenue indicated that acceptance of the return form would follow if the delay in filing the revocation application was condoned and the petitioner complied with payment of taxes, interest, late fee, penalty and other requirements. In view of that position, the Court condoned the delay in invoking the proviso to Rule 23 and directed that the petitioner's revocation application be considered in accordance with law, subject to deposit of all dues and compliance with the requisite formalities. The Court also directed opening of the portal for filing the GST return upon such compliance.
Conclusion: The delay was condoned and the petitioner was granted conditional relief by permitting consideration of the revocation application and filing of the GST return, subject to compliance with statutory dues and formalities.
Final Conclusion: The writ petition was disposed of by granting conditional relief in favour of the petitioner while leaving compliance with dues and procedure as a prerequisite for further action.
Ratio Decidendi: Where the revenue does not oppose revival of a defaulted GST filing or revocation request on merits, the Court may condone delay and permit consideration of the application subject to full compliance with tax liabilities and prescribed formalities.
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