https://www.taxtmi.com/caselaws?id=786444 Whether orders rejecting amendment, denying restoration and cancelling GST registration should be set aside where field verification supported the applicant's documentary evidence. The court held that the verification report, owner confirmation and reconciliation of tax/ITC undercut the factual basis for cancellation and that procedural fairness required a hearing; consequence: the impugned orders were quashed and the authority ordered to grant personal hearing and to reconsider the restoration application. The authority must decide afresh on restoration effective from the original registration date within three months after hearing. en-us Fri, 06 Feb 2026 00:00:00 +0530 Thu, 12 Feb 2026 09:04:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786444 Whether orders rejecting amendment, denying restoration and cancelling GST registration should be set aside where field verification supported the applicant's documentary evidence. The court held that the verification report, owner confirmation and reconciliation of tax/ITC undercut the factual basis for cancellation and that procedural fairness required a hearing; consequence: the impugned orders were quashed and the authority ordered to grant personal hearing and to reconsider the restoration application. The authority must decide afresh on restoration effective from the original registration date within three months after hearing. Case-Laws GST Fri, 06 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786444