Summary
- The Telangana High Court has allowed M/s. A. Sridhar Works Contractor to submit a physical application for revocation of its GST registration cancellation, despite missing the online deadline.
- The GST registration was cancelled on January 9, 2024, due to non-filing of returns for six consecutive months, with the petitioner citing health issues and lack of tax knowledge as reasons for the delay.
- The court directed that if the petitioner applies within one week, the competent authority must decide on the application within three weeks.
- This ruling opens avenues for similar cases where businesses face challenges due to procedural technicalities in GST compliance.
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