GST registration revocation gets fresh consideration after court finds a further opportunity warranted, subject to costs.

Rejection of a GST revocation application was set aside where the cancellation had followed a show cause notice and the applicant had failed to file an effective reply or appear for personal hearing. The Madras High Court nevertheless held that a fresh opportunity should be given to explain why cancellation should be revoked, while noting the belated approach to the Court. To balance both factors, it directed payment of costs and remitted the revocation application to the authority for fresh consideration and a new order.

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Issues: Whether the rejection of the application for revocation of cancellation of GST registration was liable to be interfered with and the matter remitted for fresh consideration.

Analysis: The cancellation had followed a show cause notice and the revocation request had been rejected for want of proper reply and non-appearance at the personal hearing. The Court nevertheless found that the petitioner deserved a fresh opportunity to explain why the cancellation should not be revoked, while also noting the belated approach to the Court. To balance both aspects, the Court directed payment of costs and remitted the matter to the authority for a fresh order on the revocation application.

Conclusion: The impugned rejection was set aside, the revocation application was remitted for fresh consideration, and the petitioner was required to comply with the costs direction.

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