https://www.taxtmi.com/caselaws?id=754823 Cancellation of GST registration for continuous non-filing of returns under the Karnataka GST Act must be supported by relevant reasons and application of mind; a bare reference to default is arbitrary and can infringe the right to carry on business under Article 19(1)(g). Where the cancellation order and appellate affirmation contain no reasoned basis, and the dealer subsequently clears tax dues, interest, penalty and late fee, restoration of registration may be warranted. The Karnataka HC quashed the cancellation and appellate orders and directed restoration of registration and permission to file returns. en-us Mon, 05 Feb 2024 00:00:00 +0530 Wed, 07 May 2025 15:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754823 Cancellation of GST registration for continuous non-filing of returns under the Karnataka GST Act must be supported by relevant reasons and application of mind; a bare reference to default is arbitrary and can infringe the right to carry on business under Article 19(1)(g). Where the cancellation order and appellate affirmation contain no reasoned basis, and the dealer subsequently clears tax dues, interest, penalty and late fee, restoration of registration may be warranted. The Karnataka HC quashed the cancellation and appellate orders and directed restoration of registration and permission to file returns. Case-Laws GST Mon, 05 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754823