TMI Blog2020 (11) TMI 658X X X X Extracts X X X X X X X X Extracts X X X X ..... esentation, which according to him, enables the fifth respondent to validate the petitioner's registration from 01.07.2017 itself. The grounds raised by the petitioner in his representation, will have to be considered by the respondents on merits and in accordance with law and in the light of the decisions referred to by the petitioner. No prejudice will be caused to the respondents if the representation of the petitioner is considered by them, on merits and in accordance with law. This Court directs the fourth and fifth respondents to consider the petitioner's representation, dated 14.09.2020 seeking for validation of his registration from 01.07.2017 itself and pass final orders on merits and in accordance with law - Petition d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Service Tax regime. However, he was unable to upload the details as required for migration and the process of migration was not finalized. He found out that it was partly on account of inadvertent omission/mistake of his Accounts Department in Tamil Nadu and partly due to the technical glitches caused in the computer system. According to him, he submitted a letter, dated 16.05.2018 to the fifth respondent pointing out the difficulties faced by him with regard to the migration from Tamil Nadu Value Added Tax regime to the Tamil Nadu Goods and Service Tax regime. But, according to him, there was no positive response from the Department. It is his case that he was compelled to apply a fresh application for registration, as provisional Regist ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rns, for want of valid registration certificate. 6. The petitioner has given representation, on 14.09.2020 requesting them to validate the registration from 01.07.2017 itself. In the said representation, he has also relied upon the following judgments of Hon'ble High Court of Kerala: (i) WP(C)No.17323 of 2019 dated 29.11.2019 (ii) WP(C)No.35333 of 2019 According to him, the relief sought for in the representation, dated 14.09.2020 were granted by the Hon'ble High Court of Kerala in the aforementioned judgments. It is the case of the petitioner that till date the representation of the petitioner, dated 14.09.2020 has not been considered by the fifth respondent on merits and in accordance with law. In such circum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner's registration from 01.07.2017 itself. The grounds raised by the petitioner in his representation, will have to be considered by the respondents on merits and in accordance with law and in the light of the decisions referred to by the petitioner. No prejudice will be caused to the respondents if the representation of the petitioner is considered by them, on merits and in accordance with law. 11. For the foregoing reasons, this Court directs the fourth and fifth respondents to consider the petitioner's representation, dated 14.09.2020 seeking for validation of his registration from 01.07.2017 itself and pass final orders on merits and in accordance with law and in the light of the decisions referred to by the petitioner in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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