Manual GST Registration Revocation Allowed Due to Consultant Default, Portal Restriction: Telangana HC

Kranti Electricals Vs Deputy State Tax Officer (Telangana High Court) Telangana High Court allows manual revocation of GST registration due to consultant default and portal restriction  Introduction The Telangana High Court continues to reinforce a consistent and practical approach in GST registration matters. In this case, the Court addressed cancellation of GST registration due to non-filing of returns and permitted the taxpayer to seek revocation through manual filing, acknowledging both consultant negligence and limitations of the GST portal. Case Background The petitioner, Kranti Electr...