Telangana HC allows manual revocation of GST registration despite mismatch in cancellation grounds

Sri Venkateshwara Enterprises Vs Deputy State Tax Officer (Telangana High Court) In yet another practical ruling, the Telangana High Court addressed cancellation of GST registration where inconsistencies existed between the show cause notice and the final cancellation order. While the Court did not delve into merits, it ensured that the taxpayer is given an opportunity to seek revocation through manual filing despite expiry of timelines. Case Background The petitioner, M/s. Sri Venkateshwara Enterprises, faced: Cancellation of GST registration via Form GST REG-19 dated 23.12.2023. Notable ...