https://www.taxtmi.com/caselaws?id=790653 The Telangana HC held that rejection of delay condonation in a GST revocation request could not stand where the rules allowed revocation proceedings within the prescribed 270-day period. The authority was directed to reconsider the revocation application after receiving the petitioner's reply to the show-cause notice. The Court also clarified that the statutory pre-deposit for the appeal could be made through the electronic cash ledger, which remained an available mode of compliance under the GST framework. The impugned order was interfered with, the revocation issue was remitted for fresh decision, and the petitioner was permitted to satisfy the pre-deposit requirement through the cash ledger. 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=790653 The Telangana HC held that rejection of delay condonation in a GST revocation request could not stand where the rules allowed revocation proceedings within the prescribed 270-day period. The authority was directed to reconsider the revocation application after receiving the petitioner's reply to the show-cause notice. The Court also clarified that the statutory pre-deposit for the appeal could be made through the electronic cash ledger, which remained an available mode of compliance under the GST framework. The impugned order was interfered with, the revocation issue was remitted for fresh decision, and the petitioner was permitted to satisfy the pre-deposit requirement through the cash ledger. Case-Laws GST Wed, 15 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790653