2026 (4) TMI 1723

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....G.M. MOHIUDDIN Counsel for the Petitioner : Sri K.P. Amarnath Reddy Counsel for the Respondent : Sri Swaroop Oorilla, learned Special Government Pleader for State Tax ORDER: Sri K.P. Amarnath Reddy, learned counsel appears for petitioner. Sri Swaroop Oorilla, learned Special Government Pleader for State Tax appears for respondents. 2. The Goods and Services Tax (GST) registration ce....

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....ring the relevant tax period and there was no intentional delay. Though the petitioner has sought to file an application for revocation of cancellation of GST registration certificate, the GST portal does not permit the petitioner as being beyond the time limit prescribed for submission. Therefore, the petitioner prays that competent authority may be directed to entertain the petitioner's applicat....