GST Portal Limitation Cannot Defeat GST Revocation Rights: Telangana HC

Neem Tree Hospitality Services Private Limited Vs State of Telangana (Telangana High Court) In another taxpayer-friendly GST ruling, the Telangana High Court granted relief to a taxpayer whose GST registration had been cancelled for non-filing of returns for six consecutive months. The Court recognized that the petitioner had already faced rejection of revocation proceedings and dismissal of appeal on limitation grounds. However, considering the nature of the default and practical difficulties faced by the taxpayer, the Court permitted filing of a fresh revocation application in physical form....