2026 (6) TMI 572

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... -<br>GST<br>HON&#39;BLE MR. JUSTICE B M SHYAM PRASAD For the Petitioner : Sri. Renukaprasad C M., Advocate For the Respondents : Sri. K. Hema Kumar, Aga ORAL ORDER: The petitioner&#39;s grievance is with the decision to cancel GST registration and the confirmation of such decision with the dismissal of the appeal filed under Section 107 of the Karnataka Goods and Services Tax Act, 201....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Court&#39;s consistent view, when the decision to cancel registration is an ex-parte decision and the assessee is willing to offer all the tax with interest, is to allow restoration of registration subject to the assessee filing upto date Returns and offering tax, interest and penalty within a reasonable time. Hence the following. : ORDER [A] The petition is allowed-in-part quashing t....