9911796707
TMI Blog2021 (7) TMI 988X X X X Extracts X X X X X X X X Extracts X X X X ..... hes in the GST portal, the petitioner filed WP(C) No.768 of 2018. An interim order was passed in that writ petition permitting the petitioner to apply for registration afresh. Accordingly, the petitioner applied and was granted fresh registration with effect from 09.03.2018. Even though the issue of registration was thus solved, the petitioner's grievance about the inability to comply with the requirements in terms of the statutes for the period from 01.07.2017 to 09.03.2018, subsisted. On behalf of the respondents, it was submitted that appropriate decision will be taken for enabling the petitioner to comply with the statutory requirements for the aforementioned period. Accordingly, W.P.(C) No.768 of 2018 was disposed vide Ext.P1 judgm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner and Sri. P.R. Sreejith, Senior Standing Counsel. 4. Learned Counsel for the petitioner reiterated the averments in the writ petition and contended that, petitioner having obtained fresh registration on 09.03.2018 in terms of the interim direction of this Court, the respondents are bound to facilitate compliance with the statutory requirements for the period prior to 09.03.2018 also. According to the learned Counsel, nothing was done by the respondents to comply with the direction in Ext.P1 judgment, in spite of repeated requests and hence, the initiation of proceedings against the petitioner's customers and refusal of ITC, is illegal. 5. Learned Standing Counsel refuted the contention of no attempt having been made by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner under its provisional registration (ID) for the period from 01.07.20217 to 09.07.2018 shall not be denied ITC only on the ground that the transaction is not reflected in GSTR 2A. It will be open for the GST functionaries to verify the genuineness of the tax remitted and credit taken. Ordered accordingly.
This writ petition is filed by one of the concerns that had purchased goods from the petitioner in W.P.(C) No.17235 of 2020. The grievance is regarding issuance of Ext.P2 intimation in Form GST DRC-01A, despite payment of tax in full for the purchases effected. In view of the directions in W.P.(C) No.17235 of 2020, nothing survives for consideration herein.
Accordingly, this writ petition is closed. X X X X Extracts X X X X X X X X Extracts X X X X
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