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2021 (10) TMI 312 - HC - GSTRevocation of cancellation of GST registration - non-consideration of the relevant material documents/records in support of the case of the petitioner - petitioner was not carrying his business from the premises in question from officially registered premises and they were carrying business in question from home - prevailing covid-19 situation - HELD THAT:- The respondents concerned are directed to consider afresh and dispose of the petitioner’s application for revocation of cancellation of its registration of the petitioner under GST Act in accordance with law and by passing a reasoned and speaking order after giving opportunity of hearing to the petitioner or its authorized representative within four weeks from the date of communication of this order and also to consider the documents to be placed by the petitioner in support of its contention at the time of hearing. This Court has not gone into the merit of the petitioner’s application for revocation of cancellation in question - Application disposed off.
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