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GST Registration Revocation Cannot Be Rejected Beyond 270 Days Limit: Telangana HC
Case Law Details
- Case Name
- Inam Impex Private Limited 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
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Inam Impex Private Limited Vs Deputy State Tax Officer (Telangana High Court)
Telangana High Court sets aside rejection of GST revocation application; clarifies 270-day limit under Rule 23
Introduction
In a significant procedural ruling, the Telangana High Court clarified the scope of limitation for filing revocation applications under GST law. The Court set aside the rejection of a revocation application on the ground of delay and emphasized that taxpayers are entitled to file such applications within the extended 270-day period under Rule 23. The judgment also reinforces the importance of ...
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