Physical revocation application for GST cancellation permitted despite portal limitation, with lawful consideration by the authority.

GST registration cancelled for non-filing of returns for six consecutive months. Owing to the difficulty created by the online portal time limit, the competent authority was directed to accept a physical application for revocation if filed within the stipulated period and to decide it in accordance with law within the prescribed time. The practical effect is that the taxpayer may bypass the portal limitation and seek revocation through a physical filing, subject to timely submission and lawful consideration by the authority.

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Issues: Whether the petitioner should be permitted to submit a physical application for revocation of cancellation of GST registration and have it considered in accordance with law despite the portal limitation.

Analysis: The GST registration had been cancelled for non-filing of returns for six consecutive months. In view of the circumstances and the difficulty caused by the online portal time-limit, the competent authority was directed to accept a physical application for revocation if submitted within the stipulated period and to decide it according to law within the prescribed time.

Conclusion: The petitioner was granted permission to approach the competent authority with a physical revocation application, which the authority must entertain and decide in accordance with law.

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