https://www.taxtmi.com/caselaws?id=790352 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. en-us Mon, 20 Apr 2026 00:00:00 +0530 Thu, 23 Apr 2026 09:45:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790352 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. Case-Laws GST Mon, 20 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790352