The petitioner submitted that it became aware of the cancellation when approaching suppliers for fertilizers and pesticides and alleged that the respondent had inspected the wrong premises instead of the registered premises mentioned in the GST registration certificate. The petitioner further stated that it could not file a revocation application through the GST portal because the 270-day period for filing the application had lapsed. The Special Government Pleader submitted that a manually filed revocation application would be considered by the competent authority. Considering the circumstances, the High Court permitted the petitioner to approach the competent authority within one week for submission of an application for revocation of cancellation in physical form. He submits that when the petitioner tried to file revocation application in the GST portal, it is not permitted to do so, as time of 270 days for filing revocation application is lapsed.