9911796707
TMI Blog2021 (10) TMI 469X X X X Extracts X X X X X X X X Extracts X X X X ..... the nature of certiorari for quashing of the ex-parte order bearing reference number ZA100719043649K dated 30.07.2019 passed by the respondent No.3 under section 29 of the Bihar Goods And Services Tax Act, 2017 (hereinafter referred to as the Bihar Act 2017 for short) read with Rule 22 of the Bihar Goods And Services Tax Rules, 2017 (hereinafter referred to as the "Bihar rules 2017" for short). (b) For issuance of a writ in the nature of mandamus directing the respondent's especially the respondent No.3 to restore 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) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 16/07/2019 Whereas no reply to notice to show cause has been submitted; Whereas on the day fixed for hearing you did not appear; The effective date of cancellation of your registration is 30/07/2019 Determination of amount payable pursuant to cancellation: Accordingly, the amount payable by you and the computation and basis thereof is as follows: The amounts determined as being payable above are without prejudice to any amount 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 T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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 accepting the return, preventing cancellation of registration. Hence, for all the aforesaid reasons, the order dated 30th July, 2019 p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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