Madras HC in the Case of Tvl.Lourdes Matha Cashew Industries Versus The Union of India

Case Covered:

Tvl.Lourdes Matha Cashew Industries

Versus

The Union of India

Facts of the Case:

The case of the petitioner is that he was issued a provisional Registration Certificate, dated 26.06.0217 under the Goods and Service Act by the fifth respondent. 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. However, he was unable to upload the details as required for migration and the process of migration was not finalized. He found out that it was partly on account of inadvertent omission/mistake of his Accounts Department in Tamil Nadu and partly due to the technical glitches caused in the computer system. According to him, he submitted a letter, dated 16.05.2018 to the fifth respondent 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. But, according to him, there was no positive response from the Department. It is his case that he was compelled to apply 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 a valid Registration Certificate was issued by the fifth respondent under the Tamil Nadu Goods and Service Tax Act.

Observations:

Whether at all the petitioner is entitled to a relief sought for in his representation, dated 14.09.2020 is concerned, it is for the fifth respondent to consider the same on merits and in accordance with the law. The petitioner relied upon two decisions of the Hon’ble High Court of Kerala in his representation, which according to him, enables the fifth 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 the law and in the light of the decisions referred to by the petitioner. No prejudice will be caused to the respondents if the representation of the petitioner is considered by them, on merits and in accordance with the law.

The Decision of the Court:

.For the foregoing reasons, this Court directs the fourth and fifth 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 the 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.

With the aforesaid direction, this writ petition is disposed of. No costs. Consequently, the connected miscellaneous petition is closed.

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