https://www.taxtmi.com/caselaws?id=785804 Cancellation and revocation of GST registration under statutory procedure require adherence to the proviso mandating an opportunity of being heard; failure to afford that opportunity renders the cancellation void ab initio. Authorities retain power to revoke cancellations under the prescribed rule, but must exercise it in accordance with Section 30 and Rule 23 and the facts of the case. Where tax liabilities are fully discharged and no dues remain, the registrant is entitled to restoration of registration; refusal to revoke in such circumstances breaches the statutory scheme and warrants grant of relief to restore registration. en-us Tue, 27 Jan 2026 00:00:00 +0530 Wed, 01 Apr 2026 13:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785804 Cancellation and revocation of GST registration under statutory procedure require adherence to the proviso mandating an opportunity of being heard; failure to afford that opportunity renders the cancellation void ab initio. Authorities retain power to revoke cancellations under the prescribed rule, but must exercise it in accordance with Section 30 and Rule 23 and the facts of the case. Where tax liabilities are fully discharged and no dues remain, the registrant is entitled to restoration of registration; refusal to revoke in such circumstances breaches the statutory scheme and warrants grant of relief to restore registration. Case-Laws GST Tue, 27 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785804