In a significant ruling, the Karnataka High Court has directed the GST department to restore the cancelled GST registration as the assessee could not file the GST returns due to sudden demise of the auditor. The petitioner, M/s Kolapudi Enoch Washington has contended that due to the untimely demise of his Auditor, he could not make GST payments on time leading to the show cause notice dated 24.02.2022 being issued by the respondents to the petitioner, who did not receive the same, since his e-mail account has spam filter, due to which, the petitioner was not aware of the show cause notice and did not submit his reply resulting in the respondent No.2 canceling the GST registration of the petitioner.
Source Taxscan
