HC: Revokes cancellation of registration on account of non-filing of returns in time

Karnataka HC directs revocation of cancellation of registration in terms of section 30 of CGST Act for failure to furnish returns relating to tax periods October 2018 to April 2019; Notes assessee’s plea that no adequate opportunity was provided to assessee to put forth its explanation for not furnishing the returns well within time; Directs assessee to submit returns within a period of two weeks while requesting Revenue to assist the taxpayer with respect to any technical ...