9911796707
TMI Blog2019 (4) TMI 1345X X X X Extracts X X X X X X X X Extracts X X X X ..... MI - 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 opin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he State and Mr. Alok Kumar Agrawal, learned counsel appearing for the Excise Department. The petitioner through this writ petition has prayed for the following reliefs : A) Writ in the nature of mandamus or any other appropriate writ/s, order/s, direction/s to the respondents for : 1) Issuing the final Certificate of Registration in FORM GST REG -06. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder/s, direction/s for restraining the respondent from demanding or recovering any interest, late fee, penalty, fine, etc. or subjecting the petitioner to any punishment on account of delayed submission of GST returns or delayed payment of tax for no fault on their account. C) Costs of and other incidental expenses to this Application be paid by the Respondents. D) A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... department may saddle the petitioner with penalty, when the fault lies with the department(s) concerned. According to learned counsel, it is entirely due to the lapse of the department concerned that the registration of the petitioner was delayed and which has consequently led to delayed filing of the returns by the petitioner and for which he cannot be subjected to penalty. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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