M/s. Asean Aromatics Private Limited Versus Assistant Commissioner (Circle) GST, Tamil Nadu State GST, Tambaram (Circle).
GST
2019 (3) TMI 269 – MADRAS HIGH COURT – 2019 (23) G. S. T. L. 464 (Mad.)
MADRAS HIGH COURT – HC
Dated:- 22-2-2019
W. P. No. 807 of 2019 And WMP. Nos. 888 & 890 of 2019
GST
Dr. Justice Anita Sumanth
For the Petitioner : Mr. K. Jayachandran
For the Respondent : Mr. Mohammed Shafiq, Special Government pleader (Taxes) assisted by Mr. V.Haribabu, AGP (Taxes)
ORDER
The petitioner challenges an order dated 08.11.2018 cancelling his registration for non filing of returns of returns, on the ground that GSTR 3B returns have been filed upto December 2017 and GSTR-1 only UPTO August 2018.
2. Mr. K. Jaya
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of noncompliance along with tax dues, in order for the cancellation of the registration to be revoked.
5. Learned counsels have referred, in extenso, to a slew of circulars issued by the Centre (the Central Board of Indirect Taxes and Customs) and the State (the Principal Secretary/Commissioner of Commercial Taxes) relaxing the time limits fixed for submission of returns for various periods.
6. I consciously refrain from referring to details of the circulars as neither of the learned counsels is in a position to explain with clarity what the prevailing position is with regard to the extended/applicable time limit for submission of returns. Suffice it to say that the overall impression that I get is that the authorities, both Centre and St
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fact that the petitioner has not engaged in any business transactions, on account of the cancellation of registration, for the last four (4) months as well as relevant circulars issued by the authorities till date, in disposing the application.
8. The petitioner will appear before the Principal Secretary/Commissioner of Commercial taxes on 04.03.2019 at 10:30 am or on a date as proximate to the aforesaid date as convenient to Principal Secretary/Commissioner of Commercial taxes and communicated to the petitioner and orders will be passed by him on the Application within two (2) weeks thereafter.
9. This Writ Petition is disposed of in the aforesaid terms. No Costs. Consequently, connected Miscellaneous Petitions are closed.
Case laws
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