Karnataka HC Restores Cancelled GST Registration and Quashes Subsequent Section 74 Notices

The Karnataka High Court quashed the cancellation of GST registration and subsequent Section 74 show cause notices issued for periods after cancellation. Recognising the impact on the taxpayer's ability to file returns, discharge tax and respond to the proceedings, the Court granted a one-time opportunity to restore registration, subject to compliance within prescribed timelines and payment of costs.