Orissa High Court directs to consider GST Revocation Application on Payment of Default Tax by Assessee

The Orissa High Court directed the authorities to consider a GST revocation application if the applicant pays the outstanding tax. The case involved an assessee whose GST registration was canceled due to non-payment of dues. The court ruled that the payment of default tax should be sufficient for the application to be reviewed, even if the initial cancellation decision was made before the payment. This decision aims to provide relief to taxpayers who want to rectify their compliance issues and reinstate their GST registration after addressing their tax liabilities.