https://www.taxtmi.com/caselaws?id=797022 Revocation of GST registration cancellation requires an effective opportunity to address material relied upon by the proper officer. Although Section 29 permits cancellation and Section 30 permits a registered taxpayer to seek revocation, a field visit report not supplied with the original show-cause notice must be furnished before rejecting revocation for failure to respond to a subsequent notice. The revocation application requires reconsideration after disclosure of the field visit report and, if necessary, a further inspection. en-us Mon, 27 Apr 2026 00:00:00 +0530 Fri, 14 Aug 2026 07:18:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797022 Revocation of GST registration cancellation requires an effective opportunity to address material relied upon by the proper officer. Although Section 29 permits cancellation and Section 30 permits a registered taxpayer to seek revocation, a field visit report not supplied with the original show-cause notice must be furnished before rejecting revocation for failure to respond to a subsequent notice. The revocation application requires reconsideration after disclosure of the field visit report and, if necessary, a further inspection. Case-Laws GST Mon, 27 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797022