GST registration request to be considered pragmatically where delay was said to arise from circumstances beyond control.

GST authorities were directed to examine a request for extension of time and permanent registration in a pragmatic, practical and sympathetic manner where the applicant claimed delay caused by circumstances beyond its control. The Court noted the new operation of the GST enactments and the difficulties said to have arisen from those conditions, and required the competent State and Central authorities to decide the request in accordance with law under the respective GST regimes. No substantive entitlement to registration was adjudicated; the matter was left to administrative consideration.

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Issues: Whether the petitioner's request for extension of time and grant of permanent registration under the GST regime should be considered by the authorities in accordance with law.

Analysis: The petitioner's case was that final registration could not be obtained within time due to circumstances beyond its control. The Court noted that the GST enactments were newly operational and that the petitioner had suffered difficulties arising from conditions beyond its control. In those circumstances, the authorities were requested to examine the petitioner's request pragmatically, practically and sympathetically, and to decide it in accordance with law under the respective State and Central GST enactments.

Conclusion: The petitioner was not granted registration by the Court, but the competent State and Central authorities were directed to consider and decide the request for permanent registration in accordance with law.

Final Conclusion: The proceeding was concluded with a direction for administrative consideration of the registration request, without a substantive adjudication on entitlement.

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