Manual GST Registration Revocation Application Allowed When Portal Fails: Telangana HC

Jyoothi Construction Vs Deputy State Tax Officer (Telangana High Court) Telangana High Court allows manual revocation of GST registration due to consultant default and portal limitation  Introduction The Telangana High Court continues its consistent approach in granting procedural relief in GST registration matters. In this case, the Court addressed cancellation of registration due to non-filing of returns and allowed the taxpayer to pursue revocation through manual filing, recognizing practical challenges such as consultant negligence and portal restrictions. Case Background The petitioner,...