Condonation of delay under GST registration revocation follows deposit of dues and compliance with formalities.

Delay in invoking the proviso to Rule 23 of the Odisha GST Rules, 2017 may be condoned where the taxpayer is willing to clear admitted tax, interest, late fee, penalty and other dues. Following an earlier coordinate Bench view, the Court held that the revocation application for cancellation of registration should be considered in accordance with law once the dues are deposited and other prescribed formalities are complied with. The operative effect is that restoration of registration is not barred solely by delay if the stated conditions are satisfied.

---

---

Issues: Whether delay in invoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rules, 2017 could be condoned and the application for revocation of cancellation of registration could be considered upon deposit of the admitted dues and compliance with formalities.

Analysis: The writ petition was decided on the basis that the petitioner was willing to pay tax, interest, late fee, penalty and other dues. The Court followed the earlier coordinate Bench view that delay in invoking the proviso to Rule 23 could be condoned and that, subject to deposit of dues and compliance with other formalities, the application for revocation should be considered in accordance with law.

Conclusion: The delay was condoned and the petitioner was granted relief by directing consideration of revocation upon compliance with the stated conditions.

---