ST-2 not issued

[CS Kushwaha]

Sir,

We applied on line ST-1 in 2010 and  filed online ST-3 from time to time as required by deptt  Our ST-3 has been rejected by the department on the ground that ST-2 has not been issued due to non submission of documents ( hard copy) for issuing of ST-2

Kindly suggest

1. As we applied on line ST-1 for registration, Is it mandatory to file application in hard copy with department for regn & issuance of ST-2. Can it not be considered as deemed to registered if department not returned the ST-1 with in 7 days from the date of filed on line by us.

2.Suppose we forgate to file hard copy of docts,,  we has been filied ST-3 on line regularly and deptt.rejected the same, What is the remidy for us to regularise the cenvat availed & distributed by us and for obtain ST-2 form.

Kindly suggest with Rule / decision of cases.

Regards

NK Soni

AI Summary

Service tax registration requires submission of physical documents; failure blocked ST 2 issuance and returns, regularise with commissioner.
Online ST 1 registration did not result in issuance of ST 2 due to non submission of required hard copy documents, causing rejection of ST 3 returns despite electronic tax payments. The recommended remedy is administrative regularisation by meeting the jurisdictional commissioner to submit outstanding documents and obtain ST 2 so cenvat credits and past returns can be regularised.