TMI Blog2019 (3) TMI 269X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mber 2017 and GSTR-1 only UPTO August 2018. 2. Mr. K. Jayachandran, learned counsel appears for the petitioner and Mr. Mohammed Shafiq, Special Government pleader for the respondent. 3. A show cause notice had been received by the petitioner on 04.10.2018 for cancellation of registration, in response to which the petitioner filed a reply on 10.10.2018 stating that the delay was on account of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ous periods. 6. 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 considerati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... account of the cancellation of registration, for the last four (4) months as well as relevant circulars issued by the authorities till date, in disposing the application. 8. The petitioner will appear before the Principal Secretary/Commissioner of Commercial taxes on 04.03.2019 at 10:30 am or on a date as proximate to the aforesaid date as convenient to Principal Secretary/Commissioner of Comme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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