Registration cancellation be revoked if returns are filed within two weeks

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Facts:

M/s Banyan Projects India Private Limited (“the Petitioner”) filed a writ petition before the Hon’ble Karnataka High Court challenging the order passed by the Local GST officer (“the Respondent”) whereby the registration of the Petitioner under the provisions of Karnataka Goods and Services Tax Act, 2017 (“KGST Act”) has been cancelled on the grounds of non-furnishing of returns well within time from October 2018 to April 2019.

The grievance of the Petitioner is that no adequate opportunity was provided to put forth its explanation for not furnishing the returns well within time, the reason for which the Registration Certificate has been cancelled by the Respondent.

The Respondent submitted that it is empowered to revoke the cancellation of registration under Section 30 of the KGST Act, if such returns for the aforesaid periods are submitted by the Petitioner within a time frame to be fixed by this Court.

Issue:

Whether the cancellation of registration be revoked if the Petitioner furnishes the unfurnished returns?

Held:

The Hon’ble Karnataka High Court in Writ Petition no. 22374/2019 (T-RES) dated June 06, 2019, disposed-off the writ and ordered that, to meet the ends of justice this court deems it appropriate to direct the Petitioner to submit the returns relating to the aforementioned tax period within a period of two weeks and the Respondent authority shall consider the same. Further, the Respondent shall assist the Petitioner relating to the technical glitches, if any.