GST Revocation Allowed After Return Delay Due to Covid Business Losses

Taj Motors Vs Deputy State Tax Officer (Telangana High Court) Telangana High Court – GST Registration Cancellation for Non-Filing; Telangana HC Allows Manual Revocation of GST Registration Despite Delay; Relief Granted Considering Post-COVID Hardship Introduction Cancellation of GST registration due to continuous non-filing of returns has become a frequent issue, particularly for small businesses impacted by economic disruptions. Once statutory timelines lapse, the GST portal often prevents further corrective action, leaving taxpayers without a remedy. In a practical and relief-oriented rul...