Case Law Details
Case Name : Shiva Sai Granites Vs Deputy State Tax Officer (Telangana High Court)
Related Assessment Year :
Courts :
All High Courts Telangana High Court
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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...
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