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 non-functional, the petitioner could not submit the GST returns for a continuous period of six months, as a result of which, GST registration of the petitioner was cancelled.
Conclusion- Held that its inability and omission to file its returns within the prescribed / stipulated period was due to bonafide reasons, unavoidable circumstances and sufficient cause. Under these circumstances, in the light of the specific assertion on the part of the petitioner that petitioner would pay the entire outstanding tax dues together with interest subject to availment of Input Tax Credit and in the peculiar / special facts and circumstances of the instant case, I deem it just and appropriate to exercise my jurisdiction under Article 226 of the Constitution of India and set aside the impugned Order-in-original at Annexure – D dated 13.12.2022 and remit the matter back to respondent No.2 for consideration of the claim of the petitioner for revocation of GST cancellation after providing sufficient and reasonable opportunity to the petitioner.
