Karnataka HC Restores GST Registration as Taxpayer Agrees to Clear Dues Despite Delay

G L Thippeswamy Contractor Vs Commissioner of Commercial Taxes (Karnataka High Court) The Karnataka High Court considered a challenge to the cancellation of a GST registration and the subsequent dismissal of the taxpayer’s appeal. The GST registration had been cancelled on the ground that the petitioner failed to file GST returns continuously for six months. The appellate authority dismissed the appeal filed under Section 107 of the Karnataka Goods and Services Tax Act, 2017, holding that it was barred by limitation. The petitioner contended that monthly returns had been filed up to the ...