Tax, interest, penalty, fine, and fees due need to be paid for revocation of cancellation of GST Registration

Namrata Pradhan Vs Additional CT & GST (Orissa High Court) The Hon’ble Orissa High Court in M/s. Namrata Pradhan v. Additional CT & GST [W.P.(C) No. 5511 of 2023 dated March 1, 2023] has held that tax, interest, penalty, fine, and fees due need to be paid for the revocation of cancellation of GST Registration by the assessee. The learned counsel appearing for the Petitioner relied on the judgment of M/s. Durga Raman Patnaik v. Additional Commissioner of GST [W.P.(C) No.7728 of 2022 dated August 4, 2022], where the Petitioner opted for applying for revocation of the cancellation by co...