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Registration cancellation can be restored if returns are filed within two weeks

Facts of the case:

  • M/s Banyan Projects India Private Limited, the Petitioner filed a written  petition before the Hon’ble Karnataka High Court challenging the order passed by the Local GST officer whereby the registration of the Petitioner has been canceled under the provisions of Karnataka Goods and Services Tax Act, 2017 (“KGST Act”).
  • The ground of cancellation of GST registration was non-furnishing of returns well within the time from October 2018 to April 2019.
  • The Petitioner contended that he has not provided an adequate opportunity to put forth its explanation for not furnishing the returns well within time i.e. the reason for the cancellation of registration by the officer.
  • However, GST officer 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 Involved:

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

Provisions and Interpretation of Law:

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 local GST officer shall assist the Petitioner relating to the technical glitches, if any.


Registration cancellation is revoked if returns are filed within two weeks.

Author: Niranjan Reddy

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