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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.
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