GST registration revocation: authority directed to consider the restoration application after receiving the additional documents.

A writ petition concerning revocation of cancellation of GST registration was disposed of with a direction to the authority to consider and decide the revocation application after receiving the petitioner's additional documents within the stipulated time. The dispute arose from retrospective cancellation of registration and the petitioner's objection that reasonable opportunity had not been afforded. As the respondents stated that a restoration application was already pending and further documents were required, the court granted limited procedural relief by requiring reconsideration of the revocation request on completion of the documentary compliance.

---

---

Issues: Whether the petitioner's application for revocation of cancellation of GST registration required consideration by the authority.

Analysis: The registration had been cancelled retrospectively, and the petitioner asserted lack of reasonable opportunity. The respondents stated that an application for restoration had already been filed and that additional documents had been called for but not yet furnished. In that background, the writ petition was disposed of with a direction to the first respondent to consider and decide the revocation application after receipt of the petitioner's additional documents within the stipulated time.

Conclusion: The petitioner obtained a limited procedural relief directing consideration of the revocation application.

---