https://www.taxtmi.com/caselaws?id=798051 Meaningful personal hearing under section 75(4) of the Bihar GST Act requires that the hearing date allow the taxpayer a real opportunity to respond to the show-cause notice. Fixing the hearing before expiry of the reply period renders the opportunity ineffective. Cancellation of GST registration may require reconsideration where pending GSTR-3B and GSTR-1 returns are subsequently filed and outstanding tax, late fee and penalty are paid, particularly because permanent cancellation can effectively end business operations. Revocation may be sought within three weeks and must be decided on merits without rejection solely for limitation. en-us Fri, 28 Aug 2026 00:00:00 +0530 Tue, 01 Sep 2026 08:26:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798051 Meaningful personal hearing under section 75(4) of the Bihar GST Act requires that the hearing date allow the taxpayer a real opportunity to respond to the show-cause notice. Fixing the hearing before expiry of the reply period renders the opportunity ineffective. Cancellation of GST registration may require reconsideration where pending GSTR-3B and GSTR-1 returns are subsequently filed and outstanding tax, late fee and penalty are paid, particularly because permanent cancellation can effectively end business operations. Revocation may be sought within three weeks and must be decided on merits without rejection solely for limitation. Case-Laws GST Fri, 28 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798051