TMI Blog2020 (6) TMI 476X X X X Extracts X X X X X X X X Extracts X X X X ..... 2020 dated 03.04.2020 issued by Government of India, Ministry of Finance - HELD THAT:- This Court finds that in COVID times the respondents at least ought to have made efforts to consider revocation of cancellation of registration as per law but certainly as per relaxation granted vide notification Annex.19. The present writ petition is disposed of with a direction to the petitioner to file a p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent they do not do so, they may be directed to entertain the form GST TRAN-1 of the petitioner manually and pass orders on it after due verification of the Input Tax Credits as claimed by the petitioner in the return filed under existing law. b) by an appropriate writ, order or direction, the respondents may be directed for not creating any liability of further tax, interest, fine and penalty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ied in, or prescribed or notified under the said Act, which falls during the period from the 20th day of March, 2019 to the 29th day of June, 2020, and where completion or compliance of such action has not been made within such time, then, the time limit for completion or compliance of such action, shall be extended upto the 30th day of June, 2020, including for the purpose of-- (a) completio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gistration has been preferred before the respondents before filing of the writ petition in-question, thus, the writ petition is pre-mature. 7. Mr. Rajvendra Saraswat submits that the order passed is in accordance with law. 8. This Court finds that in COVID times the respondents at least ought to have made efforts to consider revocation of cancellation of registration as per law but certainly ..... X X X X Extracts X X X X X X X X Extracts X X X X
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