GST revocation requires document review and personal hearing before rejecting cancellation challenge.

GST cancellation revocation cannot be refused without considering the supporting documents and giving the taxpayer a personal hearing. The HC noted that the petitioner's actual business activity and the claimed temporary closure of the premises were factual matters requiring verification from the materials filed with the revocation request. Because the rejection order did not examine those documents and no hearing was afforded, it was found deficient and was quashed. The matter was sent back for fresh consideration after giving the petitioner a personal hearing and evaluating the record submitted in support of revocation.

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Issues: Whether the order rejecting the request for revocation of GST registration cancellation could be sustained when the relevant documents were not considered and a personal hearing was not afforded.

Analysis: The factual questions relating to the petitioner's actual business activity and the alleged temporary closure of the premises required verification on the basis of the documents filed along with the revocation request. The rejection order was found deficient because the documents accompanying the application had not been considered and the petitioner was entitled to a personal hearing before a decision on revocation.

Conclusion: The rejection order was quashed and the proceedings were restored to the second respondent for fresh consideration after granting a personal hearing and considering the materials filed by the petitioner.

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