In the present case, the Court finds the stand taken by the Opposite Parties in insisting on the Petitioner continuing new registration to be unreasonable. Old registration can be restored even if new registration has been granted. A direction is issued to GSTN to either modify or make changes in the portal to facilitate the Petitioner filing TRAN-1 to claim the ITC or accept returns manually against the old RC so that the Petitioner can avail of the ITC.
Section 29, 30 of the CGST Act, 2017— Registration — The petitioner sought a direction to the respondent to implement the order dated 17th September, 2018 passed the Revisional Authority for restoration of his original registration. The Court observed that the stand taken by the respondent in insisting on the Petitioner continuing new registration to be unreasonable particularly since admittedly the Department has not yet implemented the order dated 17th September, 2018 of the revisional authority while at the same time not challenging it.
Held that:- The Hon’ble High Court directed the implementation of the order dated 17th September, 2018 and the respondent will restore the Petitioner’s old RC number and cancel the new RC number issued to him.
In the present case, the Court finds the stand taken by the Opposite Parties in insisting on the Petitioner continuing new registration to be unreasonable. Old registration can be restored even if new registration has been granted. A direction is issued to GSTN to either modify or make changes in the portal to facilitate the Petitioner filing TRAN-1 to claim the ITC or accept returns manually against the old RC so that the Petitioner can avail of the ITC.
Section 29, 30 of the CGST Act, 2017— Registration — The petitioner sought a direction to the respondent to implement the order dated 17th September, 2018 passed the Revisional Authority for restoration of his original registration. The Court observed that the stand taken by the respondent in insisting on the Petitioner continuing new registration to be unreasonable particularly since admittedly the Department has not yet implemented the order dated 17th September, 2018 of the revisional authority while at the same time not challenging it.
Held that:- The Hon’ble High Court directed the implementation of the order dated 17th September, 2018 and the respondent will restore the Petitioner’s old RC number and cancel the new RC number issued to him.