https://www.taxtmi.com/caselaws?id=790654 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. en-us Wed, 15 Apr 2026 00:00:00 +0530 Tue, 28 Apr 2026 07:29:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790654 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. Case-Laws GST Wed, 15 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790654