https://www.taxtmi.com/caselaws?id=793368 GST cancellation revocation cannot be refused without considering the supporting documents and giving the taxpayer a personal hearing. The HC noted that the petitioner's actual business activity and the claimed temporary closure of the premises were factual matters requiring verification from the materials filed with the revocation request. Because the rejection order did not examine those documents and no hearing was afforded, it was found deficient and was quashed. The matter was sent back for fresh consideration after giving the petitioner a personal hearing and evaluating the record submitted in support of revocation. en-us Thu, 04 Jun 2026 00:00:00 +0530 Sat, 13 Jun 2026 08:36:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793368 GST cancellation revocation cannot be refused without considering the supporting documents and giving the taxpayer a personal hearing. The HC noted that the petitioner's actual business activity and the claimed temporary closure of the premises were factual matters requiring verification from the materials filed with the revocation request. Because the rejection order did not examine those documents and no hearing was afforded, it was found deficient and was quashed. The matter was sent back for fresh consideration after giving the petitioner a personal hearing and evaluating the record submitted in support of revocation. Case-Laws GST Thu, 04 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793368