2021 (2) TMI 984

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....d permit the petitioner to remit the arrears of tax within a time frame fixed by this Hon'ble Court. 2. The learned counsel for the petitioner argues that the petitioner was regularly paying tax and in the last year but, because of Covid-19 pandemic, his business collapsed. According to the learned counsel for the petitioner, the petitioner is even now, ready and willing to file all returns and to pay tax which is due and payable by them. According to the learned counsel for the petitioner, the respondent ought not to have issued notice at Ext.P3 suspending its registration as it is affecting his business. The petitioner, therefore, prays for quashing and setting aside the communication at Ext.P3. 3. The learned Government Pleader....

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....e that the petitioner has not filed returns for a continuous period of six months. Section 29(2) of the GST Act, 2017 reads thus. 29. Cancellation [or suspension] of registration "(2) The proper officer may cancel the registration of a person from such date, including any retrospective date, as he may deem fit, where,-- (a) a registered person has contravened such provisions of the Act or the rules made thereunder as may be prescribed; or (b) a person paying tax under section 10 has not furnished returns for three consecutive tax periods; or any registered person, other than a person specified in clause (b), has not furnished returns for a continuous period of six months; or (d) any person who ha....