https://www.taxtmi.com/caselaws?id=801285 GST registration cancelled for non-filing of returns was subject to a revocation application that the online portal would not accept after the prescribed period. Although the statutory appeal against cancellation had been rejected as time-barred and no merits determination on revocation occurred, the petitioner received liberty to file the revocation application online within two weeks, or physically where technical barriers persisted. The competent authority must entertain the application and decide it according to law within three weeks thereafter. en-us Tue, 29 Sep 2026 00:00:00 +0530 Sat, 17 Oct 2026 05:20:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801285 GST registration cancelled for non-filing of returns was subject to a revocation application that the online portal would not accept after the prescribed period. Although the statutory appeal against cancellation had been rejected as time-barred and no merits determination on revocation occurred, the petitioner received liberty to file the revocation application online within two weeks, or physically where technical barriers persisted. The competent authority must entertain the application and decide it according to law within three weeks thereafter. Case-Laws GST Tue, 29 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801285