Telangana HC Allows Manual GST Registration Revocation Application Despite Delay

Mohd. Afroz Baig Vs Appellate Joint Commissioner of State Tax (ST) (Telangana High Court) Cancellation of GST Registration for Non-Filing of Returns: Legal Framework and Relief Mechanism: Telangana High Court The cancellation of GST registration due to non-filing of returns is a common yet critical issue faced by taxpayers. The law provides a structured mechanism not only for cancellation but also for restoration, subject to compliance with prescribed conditions. Legal Provision for Cancellation of registration: Section 29(2)(c)– any registered person, other than a person specified in c...