https://www.taxtmi.com/caselaws?id=796902 GST registration cancelled for continuous non-filing of returns may be considered for revocation even after expiry of the prescribed portal-based application period. Where online filing is unavailable because the time limit has elapsed, a revocation application may be submitted to the competent authority, including in physical form if the portal does not accept it. The applicant was permitted to file the application within two weeks, and the competent authority was required to entertain and decide it in accordance with law within three weeks thereafter. en-us Thu, 23 Jul 2026 00:00:00 +0530 Wed, 12 Aug 2026 08:20:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796902 GST registration cancelled for continuous non-filing of returns may be considered for revocation even after expiry of the prescribed portal-based application period. Where online filing is unavailable because the time limit has elapsed, a revocation application may be submitted to the competent authority, including in physical form if the portal does not accept it. The applicant was permitted to file the application within two weeks, and the competent authority was required to entertain and decide it in accordance with law within three weeks thereafter. Case-Laws GST Thu, 23 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796902