TMI Blog2021 (10) TMI 469X X X X Extracts X X X X X X X X Extracts X X X X ..... done through the petitioner s Tax Consultant who was professionally engaged to undertake such task. Unfortunately, information of the returns for certain period not being uploaded, surfaced in the year 2019 and the cause was totally beyond the petitioner s reach. Perhaps, the Tax Consultant is no more in the land of living. The competent authority can condone the delay for filing the returns, in the attending facts and circumstances, more so, with the Onset of Pandemic Covid-19, preventing further follow up action. In the peculiar facts and circumstances, the authority ought to have condoned the delay which unfortunately was not done, despite the petitioner having made a fervent request for condonation of delay in accepting the return, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the registration of the petitioner with effect from the month of July 2019 so that the petitioner may file all the pending returns since August 2019 till date and also discharge liability of tax and interest (attracted if any) in accordance with the provisions of the Bihar act 2017 and the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the central act 2017 for short). (c) For further holding and a declaration that the cancellation of registration of the petitioner by virtue of an ex-parte order passed by the respondent No.3 is violative of the principles of natural justice and the petitioner having already filed pending returns and discharge tax liabilities till the month of July 2019 is entitled to restoration ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that may be found to be payable you on submission of final return furnished by you. You are required to pay the following amounts on or before 09/08/2021 failing which the amount will be recovered in accordance with the provisions of the Act and rules made thereunder. Head Central Tax State Tax.UT Tax Integrated Tax Cess Tax 0 0 0 0 Interest 0 0 0 0 Penalty 0 0 0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is no more in the land of living. Nonetheless, under further advice, petitioner filed the returns along with the late fine for the entire period preceding July, 2019. Such returns were filed between 3rd December, 2020 and 5th July, 2021. The tax liability was also discharged with the same being deposited, about which fact there is no dispute. The competent authority can condone the delay for filing the returns, in the attending facts and circumstances, more so, with the Onset of Pandemic Covid-19, preventing further follow up action. In the peculiar facts and circumstances, the authority ought to have condoned the delay which unfortunately was not done, despite the petitioner having made a fervent request for condonation of delay in accep ..... X X X X Extracts X X X X X X X X Extracts X X X X
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