The only possible manner in which the issue can be resolved is for the petitioner to pay tax for the period covered by provisional registration from 01.07.2017 to 09.03.2018 along with applicable interest under Form GST DRC-03 dealing with intimation of payment made voluntarily or made against the show cause notice (SCN) or statement. If such payment is effected, the recipients of the petitioner under its provisional registration (ID) for the period from 01.07.20217 to 09.07.2018 shall not be denied ITC only on the ground that the transaction is not reflected in GSTR 2A.
Section 16 of the CGST Act, 2017---Input Tax Credit -- The petitioner, a registered dealer had migrated to the GST regime and applied for registration under the GST statutes but could not obtain registration due to technical glitches in the portal. The petitioner filed writ. An interim order was passed permitting the petitioner to apply for registration afresh. Accordingly, the petitioner was granted fresh registration with effect from 09.03.2018. The petitioner again represented about the inability to comply with the requirements in terms of the statutes for the period from 01.07.2017 to 09.03.2018. Thereafter, respondents were directed to make appropriate changes in the portal so as to enable the petitioner to comply with the statutory requirements for the period prior to 09.03.2018 also. The petitioner submitted that despite the direction, no change, enabling the petitioner to comply with the statutory requirements, was brought about by the respondents. As a result, the petitioner was unable to upload the returns and to remit tax and the purchasers were unable to avail ITC. The petitioner sold its products in the name ‘Paramount Environ Energies’. The purchasers paid the value of the goods including GST to the petitioner and claimed ITC. The petitioner was served with notice requiring it to complete migration to the GST regime. The court observed that the fresh registration on 09.03.2018 was obtained and an opportunity for statutory compliance for the period prior to 09.03.20218 ought to be provided. At the same time, the respondents are correct that it is technically impossible to make changes in the GST portal for providing opportunity for an individual assessee to comply with the statutory requirements from a date prior to its registration. The court directed the petitioner to pay tax for the period covered by provisional registration from 01.07.2017 to 09.03.2018 along with applicable interest under Form GST DRC-03. If such payment is effected, the recipients of the petitioner under its provisional registration (ID) for the period from 01.07.20217 to 09.07.2018 shall not be denied ITC.
Held that:- The Hon’ble High Court disposed the writ petition.
The only possible manner in which the issue can be resolved is for the petitioner to pay tax for the period covered by provisional registration from 01.07.2017 to 09.03.2018 along with applicable interest under Form GST DRC-03 dealing with intimation of payment made voluntarily or made against the show cause notice (SCN) or statement. If such payment is effected, the recipients of the petitioner under its provisional registration (ID) for the period from 01.07.20217 to 09.07.2018 shall not be denied ITC only on the ground that the transaction is not reflected in GSTR 2A.
Section 16 of the CGST Act, 2017---Input Tax Credit -- The petitioner, a registered dealer had migrated to the GST regime and applied for registration under the GST statutes but could not obtain registration due to technical glitches in the portal. The petitioner filed writ. An interim order was passed permitting the petitioner to apply for registration afresh. Accordingly, the petitioner was granted fresh registration with effect from 09.03.2018. The petitioner again represented about the inability to comply with the requirements in terms of the statutes for the period from 01.07.2017 to 09.03.2018. Thereafter, respondents were directed to make appropriate changes in the portal so as to enable the petitioner to comply with the statutory requirements for the period prior to 09.03.2018 also. The petitioner submitted that despite the direction, no change, enabling the petitioner to comply with the statutory requirements, was brought about by the respondents. As a result, the petitioner was unable to upload the returns and to remit tax and the purchasers were unable to avail ITC. The petitioner sold its products in the name ‘Paramount Environ Energies’. The purchasers paid the value of the goods including GST to the petitioner and claimed ITC. The petitioner was served with notice requiring it to complete migration to the GST regime. The court observed that the fresh registration on 09.03.2018 was obtained and an opportunity for statutory compliance for the period prior to 09.03.20218 ought to be provided. At the same time, the respondents are correct that it is technically impossible to make changes in the GST portal for providing opportunity for an individual assessee to comply with the statutory requirements from a date prior to its registration. The court directed the petitioner to pay tax for the period covered by provisional registration from 01.07.2017 to 09.03.2018 along with applicable interest under Form GST DRC-03. If such payment is effected, the recipients of the petitioner under its provisional registration (ID) for the period from 01.07.20217 to 09.07.2018 shall not be denied ITC.
Held that:- The Hon’ble High Court disposed the writ petition.