Karnataka HC sets aside GST Registration Cancellation for Lack of Notice on Bank Account Non-Compliance

The Karnataka High Court set aside a GST registration cancellation order after the department acknowledged that the taxpayer had not been put on notice of the alleged failure to furnish bank account details under Rule 10A. The Court restored the proceedings by granting an opportunity to respond to the show cause notice and directed the department to consider the reply, returns filed and the taxpayer's willingness to discharge the outstanding liabilities.