2019 (6) TMI 934 - HC - GST

Cancellation of registration of the petitioner - Karnataka Goods and Services Act, 2017 - HELD THAT - The petitioner s grievance could be redressed by the respondent authority as provided under Section 30 of the Act. In the circumstances, to meet the ends of justice this Court deems it appropriate to direct the petitioner to submit the returns relating to the tax periods for October 2018 to April 2019 within a period of two weeks from the date of receipt of the certified copy of the order before the respondent - authority and on such submission of the returns by the petitioner, the same shall be considered by the respondent - authority in accordance with law and the cancellation of registration can be revoked in terms of Section 30 of the Act. Petition disposed off.

Summary

Issues:
Challenge to cancellation of registration under Karnataka Goods and Services Act, 2017 due to non-filing of returns from October 2018 to April 2019.

Analysis:
The petitioner challenged the order cancelling their registration under the Karnataka Goods and Services Act, 2017, due to non-filing of returns from October 2018 to April 2019. The petitioner contended that they were not given adequate opportunity to explain the delay in filing the returns. The respondent, through their counsel, acknowledged that the primary reason for cancellation was the non-filing of required returns for the specified period. However, it was noted that under Section 30 of the Act, the authority had the power to revoke the cancellation if the outstanding returns were submitted within a timeframe set by the Court.

The Court, considering the circumstances, directed the petitioner to submit the outstanding returns for the tax periods from October 2018 to April 2019 within two weeks from receiving the order's certified copy. It was specified that upon submission, the authority would review the returns in accordance with the law, and the cancellation of registration could be revoked as per Section 30 of the Act. Additionally, the respondent was instructed to assist the petitioner with any technical issues they might face while filing returns for the specified and subsequent tax periods.

With these directions and observations, the Court disposed of the writ petition, providing a pathway for the petitioner to address the cancellation of registration by complying with the submission of required returns within the stipulated timeframe.