PATNA, India, Aug. 7 -- Patna High Court issued the following judgment on July 16:

Heard learned counsel for the petitioner and learned AC to GP-7 for the State.

2. The petitioner in the present case is seeking the following reliefs:-

"(i) For issuance of writ in the nature of certiorari or any other appropriate writ quashing/setting aside Order of Rejection of Application for Registration bearing Reference No. ZA1008240503711 dated 17.08.2024 (Annexure P/6) whereby and whereunder, application of petitioner for GST Registration has been rejected without assigning any reasons.

(ii) For issuing a writ of certiorari or any other appropriate writ quashing/setting aside Notice bearing Reference No. ZA1008240152352 dated 06.08.2024, (Annexure-P/5) whereby and whereunder, Petitioner has been asked to file the GST returns for the period between the date of cancellation of GST till the month previous to the new registration - ignoring the fact that on the website/portal of GST, there is no such option available in dropdown box for filling/updating the GST Return after February 2023 (Financial Year 2022-23) and as such it is impossible for the petitioner to file the same.

(iii) For issuing an appropriate writ/direction including the writ of mandamus thereby directing to the respondent authorities to allow the application of GST Registration filed by the petitioner and allow the petitioner to file its returns from the date of registration of the GST.

(iv) For issuing a writ of mandamus or any other appropriate writ holding that since the petitioner has already filed the return till the month of Feb 2023 of financial year 2022-23 and paid the taxes/return to the extent it was allowed in the GST portal to file GST returns; and now in view of the technical limitations on the website of GST, no further return can be made.

(v) For passing any such other order/orders as this Hon'ble Court may deem fit and proper in the facts and circumstances of the case."

Brief Facts of the Case

The rest of the document can be viewed at https://patnahighcourt.gov.in/viewjudgment/MTUjMTUxNzUjMjAyNCMxI04=-5TMIiYRcGk8=

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