https://www.taxtmi.com/article/detailed?id=12495 The court found the cancellation proceedings were founded solely on a field visit report not related to the petitioner and instructed the revenue authority to consider the petitioner's revocation application under the statutory revocation framework, which permits a registered person whose registration is cancelled on the officer's motion to apply for revocation and requires the proper officer to consider and either revoke or reject the application after providing an opportunity of hearing. en-us Fri, 05 Apr 2024 10:28:32 +0530 Fri, 05 Apr 2024 10:28:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12495 The court found the cancellation proceedings were founded solely on a field visit report not related to the petitioner and instructed the revenue authority to consider the petitioner's revocation application under the statutory revocation framework, which permits a registered person whose registration is cancelled on the officer's motion to apply for revocation and requires the proper officer to consider and either revoke or reject the application after providing an opportunity of hearing. Articles Goods and Services Tax - GST Fri, 05 Apr 2024 10:28:32 +0530 https://www.taxtmi.com/article/detailed?id=12495