2021 (4) TMI 648

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....br>W. P. (MD)No. 25528 of 2019 And W. M. P. (MD)No. 22081 of 2019 - -<br>GST<br>Honourable Mr.Justice G.R.Swaminathan For the Petitioner : Mr.S.M.Mohan Gandhi For the Respondents : Mr.V.Malaiyendiran, Mrs.S.Ragaventhre, Mrs.J.Padmavathi Devi Special Government Pleader ORDER Heard the learned counsel on either side. 2.The petitioner had registered himself as a dealer under TNVAT Act, 2006. Fol....

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....ned Standing Counsel would reiterate the stand set out in the impugned order and contend that no relief can be granted in the writ proceedings. 5.The case on hand is squarely covered by the order dated 14.02.2020 made in W.P.No.3328 of 2020. A learned Judge of this Court, in the aforesaid decision, held as follows:- "3.Notwithstanding this, at paragraph-5, the Board places the onus upon the asse....

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....d 31st March, 2019, in respect of registered persons who could not submit the said declaration by the due date on account of technical difficulties on the common portal and in respect of whom the Council has made a recommendation for such extension.]&#39; 5.The requirement for an assessee to establish technical difficulty as expressed in Circular dated 03.04.2018, is reiterated in the provision. ....

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....rspective. 7. In fine, I allow this Writ Petition, drawing support from the following three decisions:- i) Adfert Technologies Pvt. Ltd. V. Union of India (CWP No. 30949 of 2018 (O&M) dated 04.11.2019 of the Punjab and Haryana High Court ii) Avante Tablewares Throughs V. The Nodal Officer (C/SCA/5758/2019 dated 06.09.2019 of the Gujarat High Court and iii) Siddharth Enterprises V. Nodal Off....