The assessee, a registered dealer under the Kerala Value Added Tax Act, after coming into force of the Goods and Services Tax regime applied for registration under the Goods and Services Tax statutes with effect from 1-7-2017.
However, Competent Authority in terms of interim order passed by High Court on 19-2-2018 granted registration to assessee with effect from 9-3-2018, as assessee was unable to comply with statutory requirements for period from 1-7-2017 to 8-3-2018.
Whether revenue authorities were to be directed to make appropriate changes in portal so as to enable assessee to comply with statutory requirements for period prior to 9-3-2018 also – Held, yes
Citation: [2018] 93 taxmann.com 413 (Kerala)