Condonation of delay in GST registration revocation granted subject to tax payment and compliance with formalities

Delay in seeking revocation of cancellation of GST registration under the Odisha GST law was condoned, and the revocation application was directed to be considered in accordance with law after compliance with prescribed formalities. The relief was made conditional on deposit of all tax dues, interest, late fee, penalty and other outstanding amounts, reflecting a revenue-protective approach. The decision followed a coordinate Bench ruling relied on by the petitioner and treated the matter as fit for relief in the interest of revenue.

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Issues: Whether the delay in seeking revocation of cancellation of GST registration under the Odisha Goods and Services Tax law could be condoned and the application for revocation considered on deposit of tax dues and compliance with formalities.

Analysis: The relief was granted by following the coordinate Bench decision relied upon by the petitioner. The delay in invoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rules, 2017 was condoned, and the direction was made conditional on deposit of all taxes, interest, late fee, penalty and other dues, along with compliance with the requisite formalities. The matter was treated as fit for relief in the interest of revenue.

Conclusion: The delay was condoned and the petitioner was granted the requested relief, with the revocation application to be considered in accordance with law upon compliance with the stated conditions.

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