This Court directs the respondents to consider the petitioner's representation, seeking for validation of his registration from 01.07.2017 itself and pass final orders on merits and in accordance with law
Section 25 of CGST, 2017 — Registration – The petitioner sought for a direction to the respondents to grant retrospective registration with effect from 01.07.2017 for petitioner's Registration Certificate dated 07.06.2018 under the Act, by considering its representation dated 14.09.2020, within a time frame. The petitioner submitted that he was issued a provisional Registration Certificate, dated 26.06.0217. He was unable to upload the details as required for migration and the process of migration was not finalized. The validity of the fresh Registration Certificate issued by the respondent was valid only from 01.06.2018, though the liability of the petitioner to pay tax commences from 01.07.2017. Due to technical glitches in the computer system, he was unable to upload the details from 01.07.2017. The petitioner submitted representation on 14.09.2020 requesting to validate the registration from 01.07.2017 itself. The respondent submitted that the petitioner only obtained new registration and old registration was not in force when the petitioner submitted his returns. Retrospective effect cannot be given to the Registration certificate. The court observed that whether the petitioner is entitled for a relief sought for in his representation, dated 14.09.2020 is concerned, it is for the respondent to consider the same on merits and in accordance with law.
Held that:- The Hon’ble High Court directed the respondents to consider the petitioner's representation, dated 14.09.2020 seeking for validation of his registration from 01.07.2017 itself and pass final orders on merits and in accordance with law, after giving sufficient opportunity to the petitioner, within a period of eight weeks.