Condonation of delay in GST revocation matters upheld subject to payment of dues and compliance with formalities.

Where a registered person sought revocation of GST registration cancellation after delay, the Orissa HC accepted similar relief granted in a coordinate Bench matter and condoned the delay. The Court noted the petitioner's readiness to pay tax, interest, late fee, penalty and other dues, and granted conditional relief in the interest of revenue. The revocation application was directed to be considered in accordance with law only after deposit of the amounts due and compliance with the necessary formalities.

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Issues: Whether delay in seeking revocation of cancellation of GST registration could be condoned and the application for revocation directed to be considered, subject to deposit of dues and compliance with formalities.

Analysis: The Court followed the coordinate Bench order in a similar matter and accepted the request for similar relief. It noted the petitioner's readiness to pay tax, interest, late fee, penalty and other dues, and granted relief in the interest of revenue. The direction was made with the requirement that the petitioner deposit the amounts due and comply with the necessary formalities before the revocation application is considered in accordance with law.

Conclusion: Delay was condoned and the petitioner was granted a direction for consideration of revocation of cancellation of registration, subject to deposit of dues and compliance with formalities.

Final Conclusion: The writ petition was allowed in substance by extending conditional relief in favour of the petitioner, leaving the departmental consideration to proceed in accordance with law upon compliance.

Ratio Decidendi: Where a registered person is willing to discharge tax liabilities and comply with statutory formalities, delay in seeking revocation of cancellation may be condoned and the revocation request directed to be considered on compliance.

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