2019 (4) TMI 1345 - HC - Central Excise

Delay for grant of registration - HELD THAT - May be the petitioner has a reason for expressing such concern but then undisputedly, as of present, neither there is any such order on record of the proceedings which confirms such attempt by the respondents nor any proceeding has been initiated in this regard. In such admitted circumstances noted, we do not deem it necessary to express our opinion on the issue expressed at this stage but would preserve liberty for the petitioner to contest any such attempt by the concerned department, if any initiated. Petition disposed off.

Summary

Issues: Delay in granting registration, attribution of delay, penalty imposition, relief sought

Delay in Granting Registration:
The petitioner filed a writ petition seeking the issuance of the final Certificate of Registration in FORM GST REG -06 and access to the Common GST Portal with necessary facilities. The petitioner also wanted to claim and utilize input tax credit for conducting an exhibition in Bihar. The respondent departments acknowledged the delay in granting registration but attributed part of the delay to the petitioner. The court noted that registration had been granted to the petitioner as a casual taxpayer, and returns were filed. The relief sought regarding registration was granted, and there was no dispute on this matter.

Attribution of Delay and Penalty Imposition:
The petitioner's counsel argued that the delay in registration was due to the lapse of the department concerned, and any penalty should not be imposed on the petitioner for delayed filing of returns. The court observed that there was no order confirming any attempt by the respondents to penalize the petitioner for the delay. The court did not express a definitive opinion on this issue but preserved the petitioner's liberty to contest any penalty imposition if initiated by the department in the future.

Relief Sought:
The petitioner sought various reliefs, including the activation of the GST portal, claiming input tax credit, and refraining from demanding interest, late fees, or penalties for delayed submission of GST returns. The court disposed of the writ petition, providing observations on the issues raised and granting liberty to the petitioner to challenge any future actions by the concerned department.