Telangana High Court Clarifies Revocation of GST Registration Cancellation Must Be Considered If Application Filed Within 270 Days

The Telangana High Court has held that an application for revocation of GST registration cancellation must be entertained if filed within the 270-day period prescribed under Rule 23 of the GST Rules. The Court set aside the rejection order passed solely on grounds of delay and directed the competent authority to reconsider the application after hearing the petitioner.

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