GST registration cancellation revocation can be reconsidered on merits where sufficient cause and supporting material are shown.

Cancellation of GST registration for non-filing of returns was addressed through a request for revocation based on the petitioner's medical explanation and supporting materials. The Court noted the absence of objection from the respondent to consideration by the competent authority and held that the representation should be examined on merits. It directed the authority to afford an opportunity of hearing, pass a reasoned order, and do so within a fixed time, while leaving the underlying merits of revocation undecided.

---

---

Issues: Whether the cancellation of GST registration for non-filing of returns could be revoked on consideration of the petitioner's representation.

Analysis: The Court noted the petitioner's medical explanation for the default, the supporting materials placed on record, and the absence of objection from the respondent to a decision by the competent authority. It found sufficient cause to require the representation to be considered on merits and directed the authority to decide it after affording an opportunity of hearing and to pass a reasoned order within a fixed time.

Outcome: The writ petition was disposed of by directing consideration of the representation for revocation of cancellation in accordance with law, without adjudicating the merits.

---