Bonafide non-filing of GST return: matter remanded for consideration of revocation of GST registration

Chamarajnagar Taluk MSPC Vs Office of The Commissioner of Central Tax (Karnataka High Court) Karnataka High Court remanded matter for consideration of revocation of GST cancellation since non-filing of GST return within stipulated time period was due to bonafide reasons, unavoidable circumstances and sufficient cause. Facts- The present petition is preferred by the petitioner against order of cancellation of GST registration. The petitioner submits that due to bonafide reasons, unavoidable circumstances and sufficient cause and on account of e-mail ID of the petitioner being inoperative and no...