Karnataka HC orders GST registration restoration
In short
The Karnataka High Court ordered a GST registration to be restored after it had been cancelled for not filing returns.
The taxpayer said his accountant did not tell him about the notice, and the accountant later died. The reporting does not give the full court order details.
What the reporting says
The Karnataka High Court ordered restoration of a GST registration that had been cancelled for non-filing of returns after the taxpayer said the cancellation notice was not communicated by his accountant, who later died. The publisher summary says the dispute turned on whether the notice reached the taxpayer. The immediate consequence is restoration, while the detailed court reasoning is not stated in the available reporting.
Why it matters
The Karnataka High Court restored a taxpayer’s GST registration after it had been cancelled for non-filing of returns, according to the publisher summary. The taxpayer argued that the cancellation notice was not passed on by his accountant, who later died. The immediate effect is that the registration is restored, but the available reporting does not state the full legal reasoning beyond that notice issue.