Revocation of GST registration cancellation requires a hearing before rejection, and the pending application must be decided promptly.

Section 30 of the CGST Act was read to require that an application for revocation of cancellation of GST registration not be rejected without giving the applicant an opportunity of hearing. Where the revocation request remained pending, the competent authority was required to consider and decide it after hearing the applicant. The petitioner was also permitted to file a fresh detailed application if advised. The matter was therefore disposed of with a direction to hear the petitioner and pass the requisite order expeditiously.

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Issues: Whether the petitioner was entitled to an opportunity of hearing on the pending application for revocation of cancellation of GST registration, and whether the competent authority was required to decide that application.

Analysis: Section 30 of the Central Goods and Services Tax Act, 2017 was read to require that an application for revocation of cancellation of registration not be rejected without affording the applicant an opportunity of being heard. Since no order had been passed on the revocation application, the matter required consideration by the competent authority after hearing the petitioner. The petitioner was also permitted to file a fresh detailed application if advised.

Conclusion: The petitioner was entitled to a hearing and to a decision on the pending revocation application; the competent authority was directed to pass the requisite order within three weeks.

Final Conclusion: The writ petition was disposed of with a direction to the respondents to hear the petitioner and decide the revocation application expeditiously.

Ratio Decidendi: An application for revocation of cancellation of GST registration cannot be rejected without affording the applicant an opportunity of hearing, and a pending revocation request must be decided by the competent authority.

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