Non-filing of returns due to death of CA is bonafide reason; HC allowed restoration of registration
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- Last Updated on 6 December, 2022
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Case Details: Kolapudi Enoch Washington v. Additional Commissioner (GST & Central Tax) - [2022] 145 taxmann.com 268 (Karnataka)
Judiciary and Counsel Details
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- S.R. Krishna Kumar, J.
- Vinay S., Adv. for the Appellant.
- Jeevan J. Neeralgi, Adv. for the Respondent.
Facts of the Case
The petitioner didn’t file GST returns and show cause notice (SCN) proposing cancellation of registration was issued through mail. However, mail didn’t reach petitioner and stuck in spam folder which resulted in non-filing of reply to SCN and not appearing for personal hearing. The department cancelled registration and appeal preferred against such order was rejected as time barred. It filed writ petition for restoration of registration.
High Court Held
The Honorable High Court noted that non-payment of tax, non-filing of returns and non-filing of appeal within preferred time was due to death of auditor which was a bonafide reason and sufficient cause. Therefore, the Court directed Department to restore registration subject to payment of all dues payable by petitioner.
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