https://www.taxtmi.com/caselaws?id=793378 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. en-us Thu, 11 Jun 2026 00:00:00 +0530 Sat, 13 Jun 2026 08:36:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793378 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. Case-Laws GST Thu, 11 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793378