Fresh revocation application for cancelled GST registration permitted despite earlier rejection for non-response.

GST registration cancellation was followed by rejection of an earlier revocation request for non-response to the show-cause notice, but the Court permitted a fresh revocation application to be filed within a short time. The competent authority was directed to consider the renewed application afresh, in accordance with law, and without being influenced by the earlier rejection. The operative effect is that the petitioner received another opportunity to seek revocation of the cancelled registration on merits.

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Issues: Whether the petitioner should be granted liberty to file a fresh application for revocation of cancellation of GST registration and have it considered notwithstanding the earlier rejection for failure to reply to the show-cause notice.

Analysis: The registration had been cancelled and the petitioner's earlier revocation application was rejected after no reply was filed to the notice issued in the revocation proceedings. In the circumstances, and considering the request for an opportunity to make a fresh application, the Court found it to permit a renewed application to be filed within a short time. The competent authority was directed to consider such application in accordance with law and without being influenced by the earlier rejection.

Conclusion: The petitioner was granted liberty to file a fresh application for revocation of cancellation of registration, and the competent authority was required to decide it afresh in accordance with law.

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