Respondent is directed to amend the Registration Certificate issued to the petitioner so as to make it valid from 01.07.2017, and permit the petitioner to upload the returns
Section 139 of the CGST Act — Migration to GST--Provisional Registration-- The petitioner was granted a provisional registration in terms of Section 139 (1). The petitioner thereafter, for getting a permanent registration, attempted to upload the Form TRAN-1 and also for claiming ITC. Despite a number of attempts made, he was not able to login to the system and upload the TRAN-1 Form. The petitioner vide certificate dated 04.01.2020, was granted a fresh registration, which indicated the date of liability as 01.07.2017, and validity of registration certificate from 04.01.2020. The petitioner requested the respondents for change in the effective date of the registration certificate from 04.01.2020 to 01.07.2017, but it was rejected on 11.01.2020. The court observed that when the provisional registration granted to the petitioner was not cancelled and the respondents had granted a regular registration on 04.01.2020, the permanent registration must relate back to the date of the provisional registration and the petitioner ought to be entitled to upload the returns for the past period and to avail eligible ITC based on the returns.
Held that:- The Hon’ble High Court quashed the communication and directed the respondents to amend the Registration Certificate issued to the petitioner so as to make it valid from 01.07.2017, and permit the petitioner to upload the returns for the period.