Conditional condonation for GST registration revocation allowed where dues are cleared and prescribed formalities are completed.

Delay in invoking the proviso to Rule 23 of the Odisha GST Rules may be condoned where the taxpayer is willing to clear statutory dues and complete the prescribed formalities, enabling consideration of revocation of registration cancellation in accordance with law. Applying an earlier coordinate Bench direction, the High Court extended the same conditional relief in a case challenging cancellation under the CGST Act, directing consideration of the revocation application on deposit of tax, interest, late fee and penalty, together with compliance with other requirements.

---

---

Issues: Whether the delay in invoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rules could be condoned and the petitioner be permitted to seek revocation of cancellation of registration on compliance with dues and other formalities.

Analysis: The writ petition challenged cancellation of registration under the Central Goods and Services Tax Act, 2017. The request for relief was treated as covered by an earlier coordinate Bench order, which had condoned delay in invoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rules and directed consideration of the revocation application upon deposit of taxes, interest, late fee, penalty, and compliance with other requirements. The same direction was applied in the present matter in the interest of revenue.

Conclusion: The delay stood condoned and the petitioner was granted the same conditional relief for consideration of revocation upon compliance.

Final Conclusion: The writ petition was disposed of by extending to the petitioner the benefit of conditional condonation and consideration of revocation in line with the earlier coordinate Bench direction.

Ratio Decidendi: Delay in invoking the proviso to Rule 23 may be condoned where the assessee is willing to clear statutory dues and comply with the prescribed formalities, enabling consideration of revocation in accordance with law.

---