Limitation Not a Ground to Reject GST Registration Cancellation Appeal: Karnataka HC

Shivashakti Traders Vs Commercial Tax Officer (Karnataka High Court) In this matter, the Karnataka High Court addressed the issue of GST registration cancellation and the effect of limitation on filing appeals. The petitioner, a proprietorship registered under the Central Goods and Services Tax Act, 2017 (CGST Act) and Karnataka Goods and Services Tax Act, 2017 (KGST Act), received a show-cause notice regarding why its GST registration should not be cancelled. The tax authority was not satisfied with the petitioner’s response and issued an order for cancellation. When the petitioner attempte...