2019 (3) TMI 269

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 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. Jayachandran....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 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....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ending GST dues in six (6) monthly instalments, a sum of Rs. 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 petitioner has not engaged in any business transactions, on account of the cancellation of registration, for the last four (4) months....