2021 (7) TMI 988

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....n registration due to technical glitches in the GST portal, the petitioner filed WP(C) No.768 of 2018. An interim order was passed in that writ petition permitting the petitioner to apply for registration afresh. Accordingly, the petitioner applied and was granted fresh registration with effect from 09.03.2018. Even though the issue of registration was thus solved, the petitioner's grievance about the inability to comply with the requirements in terms of the statutes for the period from 01.07.2017 to 09.03.2018, subsisted. On behalf of the respondents, it was submitted that appropriate decision will be taken for enabling the petitioner to comply with the statutory requirements for the aforementioned period. Accordingly, W.P.(C) No.768 o....

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....ard Smt. Nisha John, learned Counsel for the petitioner and Sri. P.R. Sreejith, Senior Standing Counsel. 4. Learned Counsel for the petitioner reiterated the averments in the writ petition and contended that, petitioner having obtained fresh registration on 09.03.2018 in terms of the interim direction of this Court, the respondents are bound to facilitate compliance with the statutory requirements for the period prior to 09.03.2018 also. According to the learned Counsel, nothing was done by the respondents to comply with the direction in Ext.P1 judgment, in spite of repeated requests and hence, the initiation of proceedings against the petitioner's customers and refusal of ITC, is illegal. 5. Learned Standing Counsel refuted the c....