This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Telangana HC Allows Manual GST Revocation Due to Covid Hardship & Accountant Failure
Case Law Details
- Case Name
- Shiva Sai Granites Vs Deputy State Tax Officer (Telangana High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Telangana High Court
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Shiva Sai Granites Vs Deputy State Tax Officer (Telangana High Court)
Telangana High Court Permits Manual Revocation of Cancelled GST Registration Due to Covid Hardship and Accountant Failure
In another taxpayer-friendly GST ruling, the Telangana High Court permitted a taxpayer to seek revocation of cancelled GST registration through manual filing despite expiry of statutory timelines and dismissal of appeal on limitation grounds.
The Court considered practical difficulties such as post-Covid business losses, dependence on accountants, and portal restrictions that prevented the taxpayer from...






