Case Law Details
Tvl. Lourdes Matha Cashew Industries Vs Union of India (Madras High Court)
In present case, the petitioner was issued a provisional Registration Certificate under the Goods and Service Act by the respondent authority. According to him, he had taken steps for migration from the Tamil Nadu Value Added Tax regime to the Tamil Nadu Goods and Service Tax regime. He submitted a letter to the respondent authority pointing out the difficulties faced by him with regard to the migration from Tamil Nadu Value Added Tax regime to the Tamil Nadu Goods and Service Tax regime. However, according to him, there was no positive response from the Department. It is his case that he was compelled to apply for a fresh application for registration, as the provisional Registration Certificate issued to him earlier, got lapsed. It is his case that his fresh application was processed and valid Registration Certificate was issued by the respondent authority under the Tamil Nadu Goods and Service Tax Act.
High Court states that the petitioner relied upon two decisions of the Hon’ble High Court of Kerala in his representation, which according to him, enables the respondent to validate the petitioner’s registration from 01.07.2017 itself. The grounds raised by the petitioner in his representation, will have to be considered by the respondents on merits and in accordance with law and in the light of the decisions referred to by the petitioner. For the foregoing reasons, this Court directs the respondents to consider the petitioner’s representation, dated 14.09.2020 seeking for validation of his registration from 01.07.2017 itself and pass final orders on merits and in accordance with law and in the light of the decisions referred to by the petitioner in his representation, dated 14.09.2020, after giving sufficient opportunity to the petitioner, within a period of eight weeks from the date of receipt of a copy of this order.
FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT
This writ petition has been filed for a Mandamus seeking for a direction to direct the respondents 4 and 5 to grant retrospective registration with effect from 01.07.2017 for petitioner’s Registration Certificate dated 07.06.2018 under the Tamil Nadu Goods and Service Tax Act, by considering its representation dated 14.09.2020, within a time frame to be fixed by this Court.
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