TMI Blog2020 (10) TMI 572X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... its clients for the services rendered by it to the said clients. It is stated that on account of the Covid-19 pandemic situation, the petitioner firm could not complete the entire work by 31.03.2020 and further, could not apply for an extension of the registration online for another 90 days, since it was not able to access the online portal owing to the expiry of its registration. The limited prayer in the writ petition is for a direction to the respondent to grant a short extension of the registration granted to the petitioner by Ext.P1, for the limited purposes of the petitioner accessing the system to upload its returns and pay tax, as also to avail applicable input tax credit. 2.Through I.A No.1 of 2020 the petitioner has also produc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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