Extension of the period of registration granted for casual registration, the petitioner cannot be faulted for his inability to access the system for the purposes of seeking an extension of the registration period.
Section 27 of the CGST Act — Extension of Casual Registration – The petitioner engaged in the business of organizing events, activities, conferences and seminars, challenged the non extension of the period of registration. As a casual trader, it had obtained registration for the period from 25.2.2020 to 31.03.2020. The petitioner submitted that due to Covid-19, it could not complete the entire work by 31.03.2020 and further, could not apply for an extension of the registration online for another 90 days, since it was not able to access the online portal owing to the expiry of its registration. The petitioner prayed for a direction to the respondent to grant a short extension of the registration granted to the petitioner. The court observed that Section 27 of the Act provides special provisions for Casual Taxable Persons as well as non-taxable persons. Further, the period of extension permitted under the statute is already over but the petitioner cannot be faulted for his inability to access the system for the purposes of seeking an extension of the registration period.
Held that:- The Hon’ble High Court directed the respondents to to extend the registration period of the petitioner for a period of two weeks for the period during which the petitioner could not access the system for extension of his registration.