The petitioner challenged rejection of its application for revocation of cancellation of GST registration, which was cancelled due to mismatch in door number of the business premises. The factual background showed that the discrepancy arose due to internal bifurcation of the property and was duly explained.

The Court held that the authorities ought to have considered the bona fide explanation and supporting documents. Mechanical rejection without proper consideration was held to be unsustainable. The impugned order was quashed and directions were issued to restore the registration.