2020 (10) TMI 572

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....(Judgement / Order / Decisions)<br>Dated:- 7-10-2020<br>WP(C). No. 19134 OF 2020(N) - -<br>GST<br>THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FOR THE PETITIONER : BY ADVS. SRI.P.A.AUGUSTIAN SMT.SWATHY E.S. FOR THE RESPONDENT : R2 BY SHRI.P.R.SREEJITH, SC, GSTN R4-5 BY SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS JUDGMENT The petitioner which is stated to be a firm ....

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...., since it was not able to access the online portal owing to the expiry of its registration. The limited prayer in the writ petition is for a direction to the respondent to grant a short extension of the registration granted to the petitioner by Ext.P1, for the limited purposes of the petitioner accessing the system to upload its returns and pay tax, as also to avail applicable input tax credit. ....

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....hat special provisions have been made relating to Casual Taxable Persons as well as non-taxable persons. The registration certificate issued to such Casual Taxable Persons is to be valid for a period specified in the application for registration or 90 days from the effective date of registration, whichever is earlier, and the scheme envisages that such person shall make taxable supplies only after....

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....a short extension of the registration so as to complete the process, it was met with a situation where it could not access the online portal because it did not have a valid registration at that time. No doubt, the period of extension permitted under the statute is already over by now, but I am of the view that the petitioner cannot be faulted for his inability to access the system for the purposes....