Condonation of delay for GST registration 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 treated as capable of condonation, and relief was linked to consideration of revocation of registration cancellation on compliance with statutory requirements. The petitioner's willingness to pay tax, interest, late fee, penalty and other dues was noted, and the matter was approached on the basis of an earlier coordinate Bench order. Relief was made conditional on deposit of all dues and completion of the prescribed formalities for revocation in accordance with law.

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Issues: Whether delay in invoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rules, 2017 could be condoned and the petitioner could be granted relief for consideration of revocation of cancellation of registration on deposit of tax dues and compliance with formalities.

Analysis: The petitioner sought relief against the cancellation of registration and expressed readiness to discharge tax, interest, late fee, penalty and other dues. The Court followed the course adopted in an earlier coordinate Bench order and treated the request as one warranting relief in the interest of revenue, with compliance to follow the statutory conditions for consideration of revocation.

Conclusion: Delay was condoned and the petitioner was granted relief subject to deposit of all dues and compliance with the required formalities for consideration of revocation in accordance with law.

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