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2021 (3) TMI 975 - HC - GSTSeeking to activate registration of the petitioners - seeking grant of final certificate of registration to the petitioners from 1.7.2017 - permission to file returns and pay tax under the GST Acts from 1.7.2017 - permission to allow the petitioners to claim input tax credit of IGST paid on imports made during the period when the registration certificate of the petitioners was blocked - seeking restraint from imposing any late fee or penalty under the GST Acts for nonfiling / late filing of returns by the petitioners under the GST Acts because of blockage of registration certificate of the petitioners - HELD THAT:- The writ applicants represented before the authorities on number of occasions requesting for activation of the registration certificate under the GST Act and grant of final registration certificate since the very basis for inactivation / blocking of such certificate had been removed by the first appellate authority under the VAT Act - Because of inactivation of registration certificate, the writ applicants were unable to file the returns and pay tax under the GST Act nor they were able to claim the Input Tax Credit of IGST paid on the imports made during the interregnum period. Since no response was received from the authorities despite number of representations, the present writ application had to come before this Court. The respondents are directed to unblock / activate the registration of the writ applicants under the GST Act and grant the final registration certificate under the GST Act with effect from 1st July 2017 at the earliest. The respondents shall permit the writ applicants to upload the returns and pay tax under the GST Act from 1st July 2017 onwards without charging any late fee for the belated filing of the returns. The respondents are also directed to allow the writ applicants to claim the Input Tax Credit in respect of the imports / purchases made during the period in which the registration under the GST Act was blocked / inactivated and no dispute of time limit under Section 16(4) of the GST Act shall be raised as the Input Tax Credit was not allowed to be claimed on account of blocking / inactivation of the registration by the respondents - Application allowed.
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