Court grants relief on GST registration delay, input tax credit access

The court granted the relief sought by the petitioner regarding the delay in granting registration, allowing access to the Common GST Portal and utilization of input tax credit. The court noted registration had been provided to the petitioner as a casual taxpayer and returns were filed. No penalty was imposed for the delay in registration or return filing, with the court preserving the petitioner's right to contest any future penalty imposition. The writ petition was disposed of, with the petitioner given liberty to challenge any future actions by the department.

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Issues: Delay in granting registration, attribution of delay, penalty imposition, relief sought

Delay in Granting Registration:
The petitioner filed a writ petition seeking the issuance of the final Certificate of Registration in FORM GST REG -06 and access to the Common GST Portal with necessary facilities. The petitioner also wanted to claim and utilize input tax credit for conducting an exhibition in Bihar. The respondent departments acknowledged the delay in granting registration but attributed part of the delay to the petitioner. The court noted that registration had been granted to the petitioner as a casual taxpayer, and returns were filed. The relief sought regarding registration was granted, and there was no dispute on this matter.

Attribution of Delay and Penalty Imposition:
The petitioner's counsel argued that the delay in registration was due to the lapse of the department concerned, and any penalty should not be imposed on the petitioner for delayed filing of returns. The court observed that there was no order confirming any attempt by the respondents to penalize the petitioner for the delay. The court did not express a definitive opinion on this issue but preserved the petitioner's liberty to contest any penalty imposition if initiated by the department in the future.

Relief Sought:
The petitioner sought various reliefs, including the activation of the GST portal, claiming input tax credit, and refraining from demanding interest, late fees, or penalties for delayed submission of GST returns. The court disposed of the writ petition, providing observations on the issues raised and granting liberty to the petitioner to challenge any future actions by the concerned department.

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