2021 (10) TMI 469

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....ef(s):- "1(a) For issuance of a writ in the nature of certiorari for quashing of the ex-parte order bearing reference number ZA100719043649K dated 30.07.2019 passed by the respondent No.3 under section 29 of the Bihar Goods And Services Tax Act, 2017 (hereinafter referred to as the Bihar Act 2017 for short) read with Rule 22 of the Bihar Goods And Services Tax Rules, 2017 (hereinafter referred to as the "Bihar rules 2017" for short). (b) For issuance of a writ in the nature of mandamus directing the respondent's especially the respondent No.3 to restore the registration of the petitioner with effect from the month of July 2019 so that the petitioner may file all the pending returns since August 2019 till date and also disc....

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....llation of Registration This has reference to your reply dated 25/07/2019 in response to the notice to show cause dated 16/07/2019 Whereas no reply to notice to show cause has been submitted; Whereas on the day fixed for hearing you did not appear; The effective date of cancellation of your registration is 30/07/2019 Determination of amount payable pursuant to cancellation: Accordingly, the amount payable by you and the computation and basis thereof is as follows: The amounts determined as being payable above are without prejudice to any amount that may be found to be payable you on submission of final return furnished by you. You are required to pay the following amounts on or ....

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.... in the year 2019 and the cause was totally beyond the petitioner's reach. Perhaps, the Tax Consultant is no more in the land of living. Nonetheless, under further advice, petitioner filed the returns along with the late fine for the entire period preceding July, 2019. Such returns were filed between 3rd December, 2020 and 5th July, 2021. The tax liability was also discharged with the same being deposited, about which fact there is no dispute. The competent authority can condone the delay for filing the returns, in the attending facts and circumstances, more so, with the Onset of Pandemic Covid-19, preventing further follow up action. In the peculiar facts and circumstances, the authority ought to have condoned the delay which unfortunately....