GST registration revocation relief permits manual application after portal deadline, with authority required to decide on merits.

Where GST registration had been cancelled for non-filing of returns for six consecutive months and the portal time limit for revocation had expired, the High Court permitted the taxpayer to submit a physical revocation application within the stipulated period. The competent authority was directed to accept the manual application and decide it on merits in accordance with law within three weeks thereafter. The ruling reflects limited procedural relief where electronic filing was time-barred, without altering the need for substantive consideration of revocation.

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Issues: Whether the petitioner could be permitted to submit a manual application for revocation of cancellation of GST registration after the portal time limit had expired.

Analysis: The registration had been cancelled for non-filing of returns for six consecutive months. The Court took note of the time-bar on the electronic portal and the petitioner's request to submit the revocation application physically. Considering the circumstances, the Court directed the competent authority to accept a physical application if filed within the stipulated period and to decide it in accordance with law within three weeks thereafter.

Conclusion: The petitioner was granted limited relief by being allowed to approach the authority with a manual application, and the authority was directed to consider it on merits.

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