The Kolkata tribunal has recently determined that cancellation of GST registration of companies on hyper technical grounds causes revenue loss for the State and aggravates state. Accordingly, the Court directed that a 'reasoned order' should be passed whereas cancelling GST registration which chance of hearing should incline to the involved parties. Justice MD Nizamuddin determined, " visible of the facts and circumstances of the case that it's not a case of nonpayment or inflicting revenue loss to the govt rather petitioner's activity of carrying on the business that can not be referred to as hot is making revenue for the State still as in serving to the State to unravel downside|the matter} of state a touch bit and such form of forceful action within the facts and circumstances of the case by canceling the registration of the petitioner on such hyper technical ground won't facilitate the State rather it'll cause revenue loss to the State still as worsen state downside within the State which is able to be a social problem within the society" The Court was adjudicating upon a plea stirred by M/s. CIGFIL Retail Pvt. Ltd. whose registration underneath GST had been off by the authorities underneath the provisions of Section 29(2) of the State GST Act. The GST registration was off in Feb 2021 on the bottom that the registration had been obtained by documents that were void at the start which there was no place of business at the declared place. The petitioner's application for revocation of the cancellation was rejected by the authorities and thenceforth the moment charm had been filed. During the proceedings, the petitioner had argued that the registration had been off on a strictly technical ground of minor defect within the sub-let agreement, that was entered into between the petitioner and therefore the lease giver. The Court was more apprised that this defect had been afterwards corrected by a supplementary agreement that was submitted before the authorities. Furthermore, the petitioner contended that so as to avoid the violation of Covid-19 protocol, it had been carrying on business from elsewhere and not from the declared premises. However, even throughout this era, the petitioner submitted that it had paid tax to the State and GST Authority involved. On a studying of the record, the Court put aside the orders cancelling the registration and therefore the order of the proceeding Authority confirming the cancellation. It more directed the involved State authority to think about anew the case of the petitioner and reiterated that it should not take a hyper technical read and pass a well reasoned order. "While re-considering the case of the petitioner for revocation of cancellation of its registration, the respondent involved can create a physical examination of the premises in question upon notice to the petitioner and provides chance to the petitioner to put all the documents to satisfy the respondent involved regarding the particular physical possession of the petitioner at the premises in question and therefore the respondent involved could verify the existence of the petitioner at the premises in question still as carrying on endeavour of the petitioner from the premises in question from the native folks and take a judicial decision by not taking a hyper technical read and pass a reasoned and speaking order when giving chance of hearing to the petitioner or its authorised representatives," the Court directed.