Condonation of delay for GST registration revocation was tied to tax payment and compliance with prescribed formalities.

Similar relief on condonation of delay for revocation of GST registration cancellation was linked to compliance with the Odisha GST Rules, 2017 and the earlier coordinate Bench approach under the proviso to Rule 23. The requested analogous treatment was accepted, and reconsideration of revocation was made contingent on deposit of taxes, interest, late fee and penalty, together with other prescribed formalities, in the interest of revenue. The application for revocation was directed to be considered in accordance with law once those compliance requirements were fulfilled.

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Issues: Whether the petitioner was entitled to similar relief by condonation of delay and consideration of revocation of cancellation of GST registration, subject to compliance with monetary dues and other formalities.

Analysis: The relief sought was treated as covered by the earlier coordinate Bench order dealing with the proviso to Rule 23 of the Odisha Goods and Services Tax Rules, 2017. The operative direction accepted the request for analogous treatment and linked reconsideration of revocation to deposit of taxes, interest, late fee, penalty and compliance with other formalities, in the interest of revenue.

Conclusion: The petitioner was granted the requested relief, and the application for revocation of cancellation of registration was directed to be considered in accordance with law upon compliance.

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