https://www.taxtmi.com/caselaws?id=795540 Cancellation of GST registration and rejection of revocation should not be sustained without a reasonable opportunity to explain non-filing of returns and furnish them. The notes state that cancellation can completely disrupt business operations, while filing and verification of returns enable examination of statutory compliance. Where the cancellation and revocation orders fail to consider the taxpayer's explanation, intervention under Article 226 may be warranted. Reconsideration should proceed from the show-cause-notice stage after providing an effective opportunity to respond. en-us Tue, 23 Jun 2026 00:00:00 +0530 Thu, 23 Jul 2026 08:42:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795540 Cancellation of GST registration and rejection of revocation should not be sustained without a reasonable opportunity to explain non-filing of returns and furnish them. The notes state that cancellation can completely disrupt business operations, while filing and verification of returns enable examination of statutory compliance. Where the cancellation and revocation orders fail to consider the taxpayer's explanation, intervention under Article 226 may be warranted. Reconsideration should proceed from the show-cause-notice stage after providing an effective opportunity to respond. Case-Laws GST Tue, 23 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795540