The delayed processing of the application submitted by the petitioner cannot be a reason to deprive the petitioner of the statutory benefit that he had claimed through the application
Section 29 and 30 of the CGST Act — Registration –-- The petitioner aggrieved by the delay in cancelling an earlier registration, and granting him a new registration under the Act. The petitioner submitted that during the period between the date of application for the new registration and the grant of the same consequent to a cancellation of the earlier registration, the return filed by the petitioner under the composition scheme could not be uploaded into the system, since the system recognised only the earlier registration which was not under the compounded scheme. He sought direction to the respondents to make necessary changes in the portal so as to enable him to file returns without charging any late fee. The court observed that the respondents took time to process the applications, and passed 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 opted through its application for new registration.
Held that:- The Hon’ble High Court allowed petition by directing the respondents to make the necessary changes in the portal so as to enable the petitioner to file the returns for the period aforementioned without charging the petitioner any late fee.
The delayed processing of the application submitted by the petitioner cannot be a reason to deprive the petitioner of the statutory benefit that he had claimed through the application
Section 29 and 30 of the CGST Act — Registration –-- The petitioner aggrieved by the delay in cancelling an earlier registration, and granting him a new registration under the Act. The petitioner submitted that during the period between the date of application for the new registration and the grant of the same consequent to a cancellation of the earlier registration, the return filed by the petitioner under the composition scheme could not be uploaded into the system, since the system recognised only the earlier registration which was not under the compounded scheme. He sought direction to the respondents to make necessary changes in the portal so as to enable him to file returns without charging any late fee. The court observed that the respondents took time to process the applications, and passed 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 opted through its application for new registration.
Held that:- The Hon’ble High Court allowed petition by directing the respondents to make the necessary changes in the portal so as to enable the petitioner to file the returns for the period aforementioned without charging the petitioner any late fee.