Delay condoned for GST registration revocation, with relief made conditional on payment of dues and compliance requirements.

Delay in invoking the proviso to Rule 23 of the Odisha GST Rules, 2017 was condoned for consideration of revocation of cancellation of registration. The Court followed an earlier coordinate Bench approach and held that the application for revocation could be considered in accordance with law after deposit of tax, interest, late fee, penalty and other dues, together with compliance with the required formalities. Relief was granted on the basis that the approach served the interest of revenue.

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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 consideration of revocation of cancellation of registration should be condoned and relief granted subject to compliance with tax dues and other formalities.

Analysis: The relief sought was treated as covered by an earlier coordinate Bench order that condoned delay in invoking the proviso to Rule 23 and directed that, on deposit of taxes, interest, late fee, penalty and other dues, the application for revocation would be considered in accordance with law. The same approach was adopted in this matter, with the Court expressly noting that the relief was warranted in the interest of revenue.

Conclusion: The delay was condoned and similar relief was granted to the petitioner, subject to payment of the statutory dues and compliance with the requisite formalities.

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