GST revocation remedy: physical application to be entertained and decided where portal filing is time-barred

GST registration cancelled for non-filing of returns for six consecutive months may still be reconsidered where the portal-based revocation remedy is time-barred. The HC directed that if the petitioner approaches the competent authority within one week with a physical application for revocation, the authority must entertain it and decide the request in accordance with law within three weeks thereafter. The writ petition was thus disposed of with a direction to receive and decide the physical revocation application on merits within the stipulated time.

---

---

Issues: Whether the petitioner, whose GST registration had been cancelled for non-filing of returns and whose portal-based revocation remedy was time-barred, should be permitted to submit the revocation request in physical form and have it considered by the competent authority.

Analysis: The cancellation arose from non-filing of returns for six consecutive months. In view of the time-bar under the portal mechanism, the Court directed that if the petitioner approached the competent authority within one week with an application for revocation in physical form, the authority should entertain it and decide the same in accordance with law within three weeks thereafter.

Outcome: The writ petition was disposed of with a direction to receive and decide a physical application for revocation within the stipulated time.

---