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 complying with all the other requirements of depositing all the tax, penalty and interest due as payable and other formalities as required by law. Further, the court directed that the Revenue Department makes suitable changes in the architecture of the GST Portal to enable the assessee to file its GST Returns and ensure that there shall be no technical glitch during that period and take appropriate steps by law after affording reasonable opportunity of hearing to the assessee.