Facts:
M/s. Banyan Projects India (P.) Ltd. (“the Petitioner or assessee”) has challenged the order passed wherein Competent Authority had cancelled the registration of the assessee for not furnishing the returns well within time from October, 2018 to April, 2019.
Held:
The Hon’ble High Court, Karnataka vide Writ Petition No. 22374 Of 2019-(T-RES) dated June 6, 2019 held that, the assessee’s grievance could be redressed by the Competent Authority as provided under Section 30 of the Karnataka Goods and Services Tax Act, 2017 (“KGST Act, 2017”). In the circumstances, to meet the ends of justice the assessee was to be directed to submit the returns relating to the tax periods for October, 2018 to April, 2019 within a period of two weeks before the Competent Authority and on such submission of the returns, the same shall be considered by the Competent Authority and the cancellation of registration can be revoked in terms of section 30 of the KGST Act, 2017.
Citation: [2019] 107 taxmann.com 248 (Karnataka)