GST registration cancellation challenged, but revocation remedy directed with hearing, portal access, and departmental decision timeline.

GST registration cancellation was not restored directly; the petitioner was directed to pursue the statutory revocation route before the department. Relevant documents were to be filed with the revocation application, a departmental decision was to be taken within one month, and a personal hearing was to be provided. Access to the GST portal was also to be enabled so the application could be filed. The show cause notice and cancellation order were not quashed, as the matter was disposed of by directing revocation proceedings instead of immediate judicial restoration.

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Issues: Whether the Petitioner should be granted restoration of GST registration and quashing of the show cause notice and cancellation order, or be directed to pursue revocation before the Department.

Outcome: The petition was disposed of with directions to file a revocation application against the cancellation of GST registration, place relevant documents on record, obtain a departmental decision within one month, and be given a personal hearing; access to the GST portal was directed to be provided for filing the application.

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