TMI Blog2020 (10) TMI 899X X X X Extracts X X X X X X X X Extracts X X X X ..... ing scheme under new registration after cancellation of earlier registration - period from October 2018 to December 2018, January 2019 to March 2019, April 2019 to June 2019, July 2019 to September 2019, October 2019 to December 2019 and January 2020 to March 2020 - HELD THAT:- Inasmuch as it is not in dispute that the petitioner had applied for a cancellation of its earlier registration as early ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the period aforementioned without charging the petitioner any late fee or other charges on account of the delay occasioned by the respondent - petition allowed. - WP ( C ). No. 5127 OF 2020 ( M ) - - - Dated:- 20-10-2020 - THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FOR THE RESPONDENT : BY ADV. SRI.G.KRISHNAKUMAR FOR THE RESPONDENT : R1 BY ADV. SHRI.P.VIJAYAKUMAR, ASG OF I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the same consequent to a cancellation of the earlier registration, the return filed by the petitioner under the composition scheme could not be uploaded into the system, since the system recognised only the earlier registration which was not under the compounded scheme. It is, therefore, that the petitioner has approached this Court seeking a direction to the respondents to make necessary chang ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the application for the new registration was filed by him on 19.06.2018. 3. On a consideration of the rival submission, I note that inasmuch as it is not in dispute that the petitioner had applied for a cancellation of its earlier registration as early as on 22.05.2018 and had applied for a new registration on 19.06.2018, the mere fact that the respondents took time to process the said app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e respondent. The respondent shall do the needful to facilitate the uploading of the returns aforementioned, and the availment of the applicable input tax credit, within a period of one month from the date of receipt of a copy of this judgment. The petitioner shall produce a copy of this judgment together with a copy of the writ petition before the respondents for further action. - - TaxTMI - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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