Cancelled GST Registration as a result of Non Filing of GST Returns due to sudden demise of Auditor to be Restored

Last updated: 23 November 2022

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The Karnataka High Court has ordered the restoration of a GST registration that was cancelled because the auditor responsible for filing returns passed away unexpectedly. The court found the explanation for the non-filing of returns to be valid. Although the Appellate Authority lacked jurisdiction to condone the delay, the High Court used its powers under Article 226 of the Constitution to set aside the cancellation order and direct the GST department to reinstate the registration, allowing the petitioner to file pending returns upon payment of outstanding dues.

Court :
Karnataka High Court

Brief :
The Hon'ble Karnataka High Court in the case of Sri Kolapudi Enoch Washington v. The Additional Commissioner (GST and Central Tax), [Writ Petition No. 21269/2022 (T-RES)] directed the Goods and Services Tax ("GST") Department to restore the cancelled GST registration as the Petitioner could not file the GST returns due to sudden demise of the auditor.

Citation :
Writ Petition No. 21269/2022 (T-RES)

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1 Year PLAN

1999

(Excl. of GST ₹359)

2 Years PLAN

3499

(Excl. of GST ₹629)

BEST VALUE

3 Years PLAN

4999

(Excl. of GST ₹899)

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Judgement posted by

Bimal Jain

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FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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