2019 (6) TMI 934

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..... tice this Court deems it appropriate to direct the petitioner to submit the returns relating to the tax periods for October 2018 to April 2019 within a period of two weeks from the date of receipt of the certified copy of the order before the respondent - authority and on such submission of the returns by the petitioner, the same shall be considered by the respondent - authority in accordance with .....

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..... 18 to April 2019, the reason for which the Registration Certificate has been cancelled by the respondent. 3. Learned counsel appearing for the respondent fairly and rightly submits that the primary reason for cancellation of the Registration Certificate being non-filing of the required returns for the months October 2018 to April 2019, the respondent - authority being empowered to revoke .....

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..... nd on such submission of the returns by the petitioner, the same shall be considered by the respondent - authority in accordance with law and the cancellation of registration can be revoked in terms of Section 30 of the Act. 5. It is needless to observe that the respondent authority shall assist the petitioner relating to the technical glitches, if any, in filing the returns for the tax .....

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