HC Directed to amend RC & Permit Petitioner to Upload Returns for Past Period to Avail Eligible ITC

Madhav Motors Vs State Tax Officer (Kerala High Court) The current petition is filed to seek the permission to upload the returns for the past period to avail eligible Input Tax Credit (ITC). High Court states that, when the provisional registration granted to the petitioner was not cancelled through the procedure contemplated under the Act and Rules, and the respondents had granted a regular registration on 04.01.2020, the permanent registration must relate back to the date of the provisional registration and the petitioner ought to be entitled to upload the returns for the past period and to...