Orissa HC Allows Revocation of OGST Registration On Depositing all Taxes, Interest, Late Fee, Penalty

The Orissa High Court allowed the revocation of a GST registration after the taxpayer deposited all taxes, interest, late fees, and penalties due. The court ruled that the business could be re-registered under the GST regime once the dues were settled. This decision is significant for businesses that have faced cancellation of registration due to non-payment, demonstrating that a taxpayer can have their registration reinstated by clearing outstanding liabilities. It highlights the possibility of resolving GST registration issues by ensuring compliance with tax obligations.