Non-Supply of Field Visit Report Vitiates Rejection of Revocation Application

Last updated: 13 August 2026

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The Calcutta High Court has ruled that a rejection of an application to revoke GST registration cancellation is invalid if the taxpayer was not provided with the field visit report that formed the basis for the initial cancellation. The court emphasised that taxpayers must be given the field visit report and an opportunity to respond before their revocation application can be rejected. The case was sent back for a fresh decision after the report is supplied.

Court :
Calcutta High Court

Brief :
The Hon'ble Calcutta High Court in the case of Scorp Industries & Anr. v. Assistant Commissioner, State Tax, Alipore Charge & Ors. [WPA/7971/2026, order dated April 27, 2026] held that where cancellation of GST registration was founded upon a field visit report, such report ought to have been supplied to the taxpayer before rejection of the application for revocation under Section 30 of the CGST/WBGST Act. The Court set aside the order rejecting revocation and directed the Proper Officer to decide the revocation application afresh after furnishing the field visit report and granting opportunity to respond.

Citation :
WPA/7971/2026, order dated April 27, 2026]

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1 Year PLAN - Rs.~~1999~~

1799

(Excl. of GST ₹323)

2 Years PLAN - Rs.~~3499~~

3149

(Excl. of GST ₹566)

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3 Years PLAN - Rs.~~4999~~

4499

(Excl. of GST ₹809)

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Attached File : 671907_6086_scorp_industries_and_anr.pdf

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Judgement posted by

Bimal Jain

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FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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