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    <title>Assessee entitled to file revocation application if complies with all the requirements of paying taxes, interest, late fee and penalty dues</title>
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    <description>Assessee may file revocation of cancellation of GST registration where delay is condoned, provided the assessee deposits all taxes, interest, late fee and penalties and fulfills other formalities; on production of the court order the proper officer must reopen the portal to permit filing of GST returns and consider the revocation application in accordance with law.</description>
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      <description>Assessee may file revocation of cancellation of GST registration where delay is condoned, provided the assessee deposits all taxes, interest, late fee and penalties and fulfills other formalities; on production of the court order the proper officer must reopen the portal to permit filing of GST returns and consider the revocation application in accordance with law.</description>
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