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2019 (2) TMI 1289 - HC - VAT and Sales TaxCancellation of registration of the petitioner - validity of assessment proceedings - Held that - In view of the fact that the petitioner had already filed returns till the month of November, 2018 and in view of the fact that said returns can be filed till the end of 31.03.2019 as per notification Nos.21 and 22 of 2019 and considering the fact that the petitioner has to file the monthly return only for December, 2018, this Writ Petition is disposed of with the direction that petitioner shall file their monthly return for December, 2018, within a period of two weeks from the date of receipt of a copy of this order along with the application for restoration of registration.
Issues:
Challenge to cancellation of registration based on failure to file monthly returns on time. Analysis: The writ petition challenges the cancellation of the petitioner's registration by the 1st respondent due to the failure to file monthly returns on time. The petitioner argues that they should be allowed to file their return before the extended cut-off date of 31.03.2019 as per the notice issued by the Commissioner of State Tax, Tamil Nadu. The petitioner contends that the registration should be restored considering this extension. On the other hand, the learned Additional Government Pleader argues that the impugned proceedings were issued before the notification extending the time for filing returns. However, it is acknowledged that the petitioner has filed returns until November 2018, with only the return for December 2018 pending. The Additional Government Pleader indicates that if the pending return is filed with a request for restoration of registration, appropriate orders will be passed for restoration. The court considers the facts presented, noting that the petitioner has filed returns until November 2018, and the extended deadline for filing returns is 31.03.2019. Given that the petitioner only needs to file the return for December 2018, the court issues directions for the resolution of the matter. The court orders the petitioner to file the December 2018 return within two weeks of receiving the order, along with an application for restoration of registration. The 1st respondent is directed to consider the application upon receipt of the return and pass appropriate orders for restoration within seven days. No costs are imposed, and the connected miscellaneous petitions are closed as a consequence of this judgment.
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