2020 (10) TMI 899

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..... JUSTICE A.K.JAYASANKARAN NAMBIAR FOR THE RESPONDENT : BY ADV. SRI.G.KRISHNAKUMAR FOR THE RESPONDENT : R1 BY ADV. SHRI.P.VIJAYAKUMAR, ASG OF INDIA R3 BY SHRI.P.R.SREEJITH, SC, GSTN JUDGMENT The petitioner, which is a partnership firm, has approached this Court aggrieved by the delay occasioned by the respondent in cancelling an earlier registration, and granting him a new registration....

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.... compounded scheme. It is, therefore, that the petitioner has approached this Court seeking a direction to the respondents to make necessary changes in the portal so as to enable the petitioner to file returns for the period from October 2018 to December 2018, January 2019 to March 2019, April 2019 to June 2019, July 2019 to September 2019, October 2019 to December 2019 and January 2020 to March 2....

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.... early as on 22.05.2018 and had applied for a new registration on 19.06.2018, the mere fact that the respondents took time to process the said applications, and pass orders thereon approving the cancellation application as also granting the new registration, cannot be a reason to treat the interim period as one in which the petitioner cannot get the benefit of the compounding scheme which he had o....