Case Law Details
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 issued to the petitioner and the subsequent order dated 28.12.2020 being passed by the 2nd respondent cancelling the GST registration of the petitioner.
Conclusion-
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