Assessee Eligible to File Revocation Application Upon Meeting All Tax Payment requirements

Badajena Iron & Steel Industries (P.) Ltd. Vs CT and GST Officer (Orissa High Court) Assessee entitled to file revocation application if complies with all requirements of paying taxes, interest, late fee and penalty dues Introduction: The recent decision by the Orissa High Court in Badajena Iron & Steel Industries (P.) Ltd. v. ST and GST Officer reaffirms the rights of an Assessee to file a revocation application for the cancellation of GST registration, provided all tax obligations are met. This article explores the implications of the court’s ruling and its alignment with previ...