GST registration restored on sufficient cause shown for non-payment of GST

Nagson and Co. Vs The Joint Commissioner of Central Tax (Karnataka High Court) Karnataka High Court directed restoration of GST registration as non-payment of GST and non-filing of GST return, on account of bonafide reasons, unavoidable circumstances and sufficient cause du;u accepted Facts- Petitioner has filed the present writ against the impugned order confirming cancellation of GST registration. Petitioner contended that due to financial constraints and also due to covid-19 pandemic, petitioner could not make GST payments on time leading to the show cause notice dated 13.12.2019 being issu...