GST registration revocation delay can be condoned subject to dues payment and compliance with formalities

Delay in seeking revocation of cancellation of GST registration may be condoned under the proviso to Rule 23 of the Odisha Goods and Services Tax Rules, 2017 where the taxpayer is prepared to clear outstanding tax, interest, late fee, penalty and other dues and to complete the prescribed formalities. The Orissa HC followed an earlier coordinate Bench approach and treated the request as fit for consideration in the interest of revenue. Relief was made conditional on deposit of all dues and compliance with the procedural requirements before the revocation application could be entertained in accordance with law.

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Issues: Whether delay in seeking revocation of cancellation of GST registration could be condoned and relief granted for consideration of the revocation application upon deposit of dues and compliance with formalities.

Analysis: The petitioner's request was treated as covered by the earlier coordinate Bench order allowing condonation of delay under the proviso to Rule 23 of the Odisha Goods and Services Tax Rules, 2017. The Court accepted that the petitioner was ready to pay tax, interest, late fee, penalty and other sums required for the return to be entertained, and followed the same course in the present case. Relief was granted in the interest of revenue, subject to deposit of all dues and compliance with the prescribed formalities.

Conclusion: Delay stood condoned and the petitioner was given relief by directing consideration of revocation in accordance with law upon compliance with the monetary and procedural conditions.

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