9911796707
TMI Blog2020 (10) TMI 1174X X X X Extracts X X X X X X X X Extracts X X X X ..... referred to as 'the KVAT Act). With the introduction of the GST Act with effect from 01.07.2017, he had applied for a registration under the said Act and by Ext.P1 certificate dated 28.06.2017, he was granted a provisional registration in terms of Section 139 (1) of the said Act. It is the case of the petitioner that, thereafter, with a view to getting a permanent registration, he had attempted to upload the Form TRAN-1 for conversion of the provisional registration to a permanent registration as also for claiming input tax credit in respect of the tax paid on closing stock that was available with him at the time of the transition into the GST regime. He submits that despite a number of attempts made for the purpose, he was not able to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ition. 2. A statement, as well as an additional statement, have been filed on behalf of the 5th respondent, wherein the stand taken is that the petitioner did not comply with the procedure prescribed under the Rules for conversion of the provisional certificate, initially granted to him, to a permanent registration under the Act, and it is under these circumstances, that the respondents did not enable the system to accept any returns or application for permanent registration from the petitioner. Through a reply affidavit filed by the petitioner he produces as Ext.P8, a communication from the respondents showing that the respondents were aware of the attempts made by the petitioner for uploading the TRAN -1 Form so as to enable him to avail ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and other documents enabling him to claim input tax credit in respect of the tax paid stock of material that was available with him. The permanent registration was granted to him by Ext.P3 dated 04.01.2020 and in the said permanent registration issued to him the date of liability is shown from 01.07.2017. This would clearly indicate that the respondents were aware that the petitioner fell under the category of dealers who were taking refuge under the transition Clause - Rule 24 of the GST Rules- that enabled existing dealers under the KVAT regime to register themselves as dealers under the GST regime. The respondents, however, stipulated the validity of the permanent registration as commencing only from 04.01.2020. It is this discrepancy ..... X X X X Extracts X X X X X X X X Extracts X X X X
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