TaxTMI 
TaxTMI 
2020 (11) TMI 658
X X X X Extracts X X X X
X X X X Extracts X X X X
....s been filed for a Mandamus seeking for a direction to direct the respondents 4 and 5 to grant retrospective registration with effect from 01.07.2017 for petitioner's Registration Certificate dated 07.06.2018 under the Tamil Nadu Goods and Service Tax Act, by considering its representation dated 14.09.2020, within a time frame to be fixed by this Court. 2. Mr.R.Rajaraman, learned Senior Panel Counsel accepts notice for the first respondent, Mr.B.Vijay Karthikeyan, learned Senior Standing Panel Counsel accepts notice for the second respondent and Mrs.J.Padmavathi, learned Special Government Pleader accepts notice for the respondents 3 to 5. By consent of all parties, this writ petition is taken up for final disposal at the admission sta....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... According to him, only due to technical glitches in the computer system, he was unable to upload the details from 01.07.2017 even though the provisional Registration Certificate was issued in favour of the petitioner by the fifth respondent. 5. According to the petitioner, he is having business activities in the State of Kerala also. It is his case that due to inadvertent omission/mistake of his Accounts Department in Tamil Nadu and partly on account of technical glitches caused in the computer system maintained by the fifth respondent, he was unable to avail input tax credit for the period up to 31.05.2018. According to him, he is eligible to avail input tax credit under the provisions of Section 16 of the Tamil Nadu Goods and Service Ta....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... judgments mentioned in the petitioner's representation, dated 14.09.2020 and submitted that in identical matters, the Commercial Tax Department has validated the registration in cases, where dealer was unable to submit his returns, though registration was given from a later date. 9. However, the learned Special Government Pleader representing fifth respondent, on instructions, would submit that the petitioner only obtained new registration and old registration was not in force when the petitioner submitted his returns. It is also submitted by her that retrospective effect cannot be given to the Registration certificate. 10. Whether at all the petitioner is entitled for a relief sought for in his representation, dated 14.09.2020 is co....