Case Law Analysis
|Karnataka High Court
CGST Act Section 29(5) | Taxpayer Must Be Given Reasonable Opportunity to Rectify Non-Filing Before Registration Cancellation : Karnataka HC
The Karnataka High Court has ruled that GST registration cannot be cancelled solely for non-filing of returns without first granting the taxpayer a fair chance to cure the default. This reinforces that administrative action under the CGST Act must comply with natural justice, protecting small businesses from abrupt penalization without procedural safeguards.