Home Case Index All Cases GST GST + HC GST - 2020 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (10) TMI 572 - HC - GSTGrant of short extension of the registration granted to the petitioner - limited purposes of the petitioner accessing the system to upload its returns and pay tax, as also to avail applicable input tax credit - HELD THAT:- In the instant case, the original certificate of registration (Ext.P1) granted to the petitioner was only for a limited period of about 30 days. In other words, the petitioner did not seek a registration for a period which it could have applied for. However, on account of the Covid-19 pandemic situation, the petitioner could not upload the details regarding the invoices issued during the period for which it was granted registration, and in relation to the work that was done during the said period. When it tried to apply for a short extension of the registration so as to complete the process, it was met with a situation where it could not access the online portal because it did not have a valid registration at that time. No doubt, the period of extension permitted under the statute is already over by now, but I am of the view that the petitioner cannot be faulted for his inability to access the system for the purposes of seeking an extension of the registration period. Thus, by excluding the period during which the petitioner could not access the system for extension of his registration, it is deemed appropriate to direct the respondent to extend the registration period of the petitioner for a period of two weeks from the date of receipt of a copy of this judgment, so that the petitioner can, during the said period of two weeks, upload the details of the invoices raised by him as also details of the input tax credit claimed by him under the GST Act - petition allowed - decided in favor of petitioner.
|