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2019 (3) TMI 269 - HC - GSTCancellation 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 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 - petition disposed off.
Issues:
Challenge to cancellation of registration for non-filing of returns, interpretation of Section 30 of the Goods and Service Tax Act, 2017, consideration of circulars issued by the Centre and State regarding relaxation of time limits for return submissions, granting leave to pay pending GST dues in instalments. Analysis: The petitioner challenged the cancellation of registration due to non-filing of returns, arguing that GSTR 3B returns were filed up to December 2017 and GSTR-1 only up to August 2018. The petitioner received a show cause notice for cancellation on 04.10.2018 and responded on 10.10.2018, citing severe working capital shortage as the reason for the delay. The impugned order was passed without considering the objections raised by the petitioner. The learned Standing Counsel highlighted Section 30 of the Goods and Service Tax Act, 2017, which mandates filing returns for the entire period of noncompliance along with tax dues to revoke the cancellation of registration. Both counsels referred to circulars issued by the Centre and State relaxing time limits for return submissions, acknowledging the evolving nature of the Goods and Service Tax regime and the challenges faced by small traders. The judge refrained from delving into the details of the circulars, noting that neither counsel could clarify the prevailing position regarding extended/applicable time limits for return submissions. Considering the circumstances, the judge directed the Principal Secretary/Commissioner of Commercial Taxes to review the petitioner's application dated 18.12.2018, seeking to pay pending GST dues in six monthly instalments. The petitioner had already paid the first instalment of ?10,00,000 on 14.12.2018. The Principal Secretary/Commissioner was instructed to consider the technical difficulties faced by the petitioner, the lack of business transactions due to registration cancellation, and relevant circulars in making a decision. The petitioner was ordered to appear before the Principal Secretary/Commissioner of Commercial Taxes on 04.03.2019 for further proceedings. The judge disposed of the Writ Petition with the aforementioned directions, without imposing any costs. Connected Miscellaneous Petitions were closed accordingly.
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