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

Delay in invoking the proviso to Rule 23 of the Odisha GST Rules for revocation of cancellation of registration may be condoned where the applicant undertakes to clear all statutory dues and complete the prescribed formalities. The Court followed the coordinate Bench approach and treated the delay as excusable, but only on a revenue-protective basis. The petitioner was required to deposit tax, interest, late fee, penalty and other sums due before the revocation request could be examined in accordance with law, and conditional relief for restoration of registration was granted on that basis.

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Issues: Whether the delay in invoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rules, 2017 for revocation of cancellation of registration could be condoned and the petitioner given an opportunity to seek restoration of registration subject to compliance with tax dues and other formalities.

Analysis: The relief sought was covered by the earlier coordinate Bench order relied upon. The delay in approaching under the proviso to Rule 23 was treated as condonable, and the matter was aligned with the revenue-protective condition that the petitioner deposit the taxes, interest, late fee, penalty and other sums due and comply with the required formalities before the revocation request is considered in accordance with law.

Conclusion: The delay was condoned and the petitioner was granted the same conditional relief for consideration of revocation of cancellation of registration.

Ratio Decidendi: Delay in seeking revocation of cancellation of GST registration may be condoned where the assessee undertakes to discharge all statutory dues and comply with the prescribed formalities, enabling consideration of restoration in accordance with law.

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