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2018 (7) TMI 754 - HC - GSTExtension of time to obtain the final registration - CGST Act, 2017 and the WB GST Act, 2017 - Held that - The Central Goods and Service Tax Act, 2017 and West Bengal Goods and Service Tax Act, 2017 are new in their operation. In the facts of the present case, it appears that, the petitioner has suffered under circumstances beyond its control, preventing the petitioner to take appropriate steps under the two Acts of 2017 - It would be appropriate to request the first respondent so far as the State authorities are concerned and 4th respondent so far as the central authorities are concerned to consider and decide the request of the petitioner for grant of permanent registration, in accordance with law. The State and the Central Government will consider the grant of final registration under their respective jurisdiction - petition allowed.
Issues:
Extension of time for obtaining final registration under Central Goods and Service Tax Act, 2017 and West Bengal Goods and Service Tax Act, 2017. Analysis: The petitioner sought an extension of time to obtain final registration under the Central Goods and Service Tax Act, 2017 and the West Bengal Goods and Service Tax Act, 2017. The petitioner, despite having provisional registration, faced challenges due to its office being situated in a remote area that had experienced political disturbances, hindering the process of obtaining final registration. The court noted that the Acts of 2017 were new in operation and acknowledged that the petitioner had encountered circumstances beyond its control, which impeded compliance with the registration requirements. The court directed the State and Central authorities to consider and decide on the petitioner's request for permanent registration in line with the law. It emphasized the need for a pragmatic, practical, and sympathetic approach by the authorities towards the petitioner's situation. The State and Central Governments were instructed to evaluate the grant of final registration under their respective jurisdictions as per the provisions of the West Bengal Goods and Service Tax Act, 2017, and the Central Goods and Service Tax Act, 2017, respectively. The court disposed of the writ petition without any costs and ordered that urgent certified website copies of the order be provided to the parties upon fulfilling the necessary formalities.
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