The respondents are directed to unblock / activate the registration of the writ applicants and also directed to allow the writ applicants to claim the Input Tax Credit in respect of the imports / purchases made during the period in which the registration under the GST Act was blocked / inactivated and no dispute of time limit under Section 16(4) of the GST Act shall be raised
Section 16 of the CGST Act, 2017— Input tax Credit —– The applicant prayed for directing the respondents to activate the registration; directing the respondents to allow the petitioners to claim ITC of IGST paid on imports made during the period when the registration certificate was blocked. The applicant on the basis of registration under the VAT Act were granted the provisional registration certificate under the GST Act. The Chartered Accountant committed default in filing the returns under the VAT Act on account of which the registration certificate under the VAT Act was cancelled. Based on such cancellation, the provisional registration of the applicants under the GST Act was also blocked / inactivated and final registration was not granted. The applicants filed an appeal under the VAT Act challenging the legality and validity of the cancellation order on 15th June 2017. The first appellate authority by order dated 3rd April 2018, allowed the appeal and restored the registration under the VAT Act right from the date on which it was cancelled. Thereafter, the applicants represented before the authorities on number of occasions requesting for activation of the registration certificate but received no response. The court observed that the respondents have practically no reply.
Held that:- The Hon’ble High Court directed the respondents to unblock / activate the registration w.e.f 1st July 2017; to permit the applicants to upload the returns and pay tax without charging any late fee; to allow the applicants to claim the ITC in respect of the imports / purchases made during the period in which the registration was blocked / inactivated.
The respondents are directed to unblock / activate the registration of the writ applicants and also directed to allow the writ applicants to claim the Input Tax Credit in respect of the imports / purchases made during the period in which the registration under the GST Act was blocked / inactivated and no dispute of time limit under Section 16(4) of the GST Act shall be raised
Section 16 of the CGST Act, 2017— Input tax Credit —– The applicant prayed for directing the respondents to activate the registration; directing the respondents to allow the petitioners to claim ITC of IGST paid on imports made during the period when the registration certificate was blocked. The applicant on the basis of registration under the VAT Act were granted the provisional registration certificate under the GST Act. The Chartered Accountant committed default in filing the returns under the VAT Act on account of which the registration certificate under the VAT Act was cancelled. Based on such cancellation, the provisional registration of the applicants under the GST Act was also blocked / inactivated and final registration was not granted. The applicants filed an appeal under the VAT Act challenging the legality and validity of the cancellation order on 15th June 2017. The first appellate authority by order dated 3rd April 2018, allowed the appeal and restored the registration under the VAT Act right from the date on which it was cancelled. Thereafter, the applicants represented before the authorities on number of occasions requesting for activation of the registration certificate but received no response. The court observed that the respondents have practically no reply.
Held that:- The Hon’ble High Court directed the respondents to unblock / activate the registration w.e.f 1st July 2017; to permit the applicants to upload the returns and pay tax without charging any late fee; to allow the applicants to claim the ITC in respect of the imports / purchases made during the period in which the registration was blocked / inactivated.