2019 (3) TMI 269 – MADRAS HIGH COURT – TMI – Cancellation of registration – non filing of returns of returns – GSTR 3B returns have been filed upto December 2017 and GSTR-1 only UPTO August 2018 – Held that:- 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 State have taken into consideration the fact that Goods and Service Tax is nascent in its application and is an evolving regime – I am inclined to direct the Principal Secretary/Commissioner o
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el appears for the petitioner and Mr. Mohammed Shafiq, Special Government pleader for the respondent. 3. A show cause notice had been received by the petitioner on 04.10.2018 for cancellation of registration, in response to which the petitioner filed a reply on 10.10.2018 stating that the delay was on account of severe working capital shortage. He had also stated that enhancement of working capital was awaited and the dues would be settled at the earliest. While this is so, the impugned order has been passed without reference to the objections raised. 4. Learned Standing Counsel draws attention to the provisions of Section 30 of the Goods and Service Tax Act, 2017 requiring returns to be filed for the entire period of noncompliance along wi
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ration the fact that Goods and Service Tax is nascent in its application and is an evolving regime. The interests of small traders have thus weighed consideration with the authorities in granting the relaxation in time limits. 7. In the circumstances, I am inclined to direct the Principal Secretary/Commissioner of Commercial Taxes, Chennai, to consider and pass orders upon the application of the petitioner dated 18.12.2018 wherein the petitioner seeks leave to pay pending GST dues in six (6) monthly instalments, a sum of ₹ 10,00,000/- having been paid as first instalment on 14.12.2018. Let the Principal Secretary/Commissioner of Commercial Taxes bear in mind the technical difficulties faced by the assessee, the fact that the petitione
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