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TMI Blog2021 (7) TMI 988X X X X Extracts X X X X X X X X Extracts X X X X ..... ed. At the same time, there is substance in the submission made on behalf of the respondents that it is technically impossible to make changes in the GST portal for providing opportunity for an individual assessee to comply with the statutory requirements from a date prior to its registration. The only possible manner in which the issue can be resolved is for the petitioner to pay tax for the period covered by provisional registration from 01.07.2017 to 09.03.2018 along with applicable interest under Form GST DRC-03 dealing with intimation of payment made voluntarily or made against the show cause notice (SCN) or statement. If such payment is effected, the recipients of the petitioner under its provisional registration (ID) for the perio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... period from 01.07.2017 to 09.03.2018, subsisted. On behalf of the respondents, it was submitted that appropriate decision will be taken for enabling the petitioner to comply with the statutory requirements for the aforementioned period. Accordingly, W.P.(C) No.768 of 2018 was disposed vide Ext.P1 judgment, directing respondents 1 and 2 to make appropriate changes in the portal so as to enable the petitioner to comply with the statutory requirements for the period prior to 09.03.2018 also. 2. As per the averments in the instant writ petition, despite the direction in Ext.P1, no change, enabling the petitioner to comply with the statutory requirements, was brought about by the respondents. As a result, the petitioner was unable to upload t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng was done by the respondents to comply with the direction in Ext.P1 judgment, in spite of repeated requests and hence, the initiation of proceedings against the petitioner's customers and refusal of ITC, is illegal. 5. Learned Standing Counsel refuted the contention of no attempt having been made by the respondents to comply with the direction in Ext.P1 and submitted that keeping the petitioner's interest in mind, the petitioner was contacted telephonically and through email and requested to provide its new GSTIN. Since the requisite details were not provided, the process directed vide Ext.P1 could not be carried out. It is submitted that the last date for migration was 28th February, 2019 and the petitioner having failed to re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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