Telangana HC Permits Manual Revocation of Cancelled GST Registration

Sri Srinivasa Traders Vs Deputy State Tax Officer (Telangana High Court) Telangana HC Allows Manual Filing for Revocation of GST Registration Despite Time-Bar; Relief for Non-Filing Due to Genuine Hardship Introduction Cancellation of GST registration due to non-filing of returns is a common issue faced by small businesses, especially in the aftermath of disruptions like the COVID-19 pandemic. Often, taxpayers find themselves locked out of the GST portal due to expiry of timelines, leaving them with no effective remedy. In a taxpayer-friendly ruling dated 07.04.2026, the Telangana High Court p...