https://www.taxtmi.com/caselaws?id=405647 The High Court granted relief to the writ applicants by directing the authorities to activate their registration under the GST Act, issue the final certificate of registration from 1st July 2017, allow them to file returns and pay taxes without late fees, and claim Input Tax Credit for the relevant period. The Court also instructed the respondents to enable the applicants to claim Input Tax Credit for IGST paid on imports during the registration blockage period, without raising time limit disputes. The judgment indirectly addressed the issue of late fees by allowing the applicants to file returns without penalties. en-us Fri, 19 Mar 2021 00:00:00 +0530 Mon, 24 Mar 2025 12:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405647 The High Court granted relief to the writ applicants by directing the authorities to activate their registration under the GST Act, issue the final certificate of registration from 1st July 2017, allow them to file returns and pay taxes without late fees, and claim Input Tax Credit for the relevant period. The Court also instructed the respondents to enable the applicants to claim Input Tax Credit for IGST paid on imports during the registration blockage period, without raising time limit disputes. The judgment indirectly addressed the issue of late fees by allowing the applicants to file returns without penalties. Case-Laws GST Fri, 19 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405647