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LOAFERS CORNER CAFE vs. UNION OF INDIA AND OTHERS
(Kerala High Court)

Hon'ble Judges:

A.K.JAYASANKARAN NAMBIAR

Pet. Counsel

G.krishnakumar

Res. Counsel

P.vijayakumar

P.r.sreejith

Petitioner / Applicant	LOAFERS CORNER CAFE
Respondent	UNION OF INDIA AND OTHERS
Court	Kerala High Court
State	Kerala
Date	Oct 20, 2020
Order No.	WP ( C ). No. 5127 OF 2020 ( M )
Citation	2020(10) TAXREPLY 3431
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ORDER
The petitioner, which is a partnership firm, has approached this Court aggrieved by the delay occasioned by the respondent in cancelling an earlier registration, and granting him a new registration under the GST Act. It is the case of the petitioner that, while under the original registration it had opted for payment of tax on the normal basis, it had since filed an application for a fresh GST registration on 19.06.2018 so that it could opt for the compounded scheme for payment of tax in respect of the business carried on by the firm. It is not in dispute that the new registration sought for was allotted to it subsequently, but in the meanwhile, during the period between the date of application for the new registration and the grant of the same consequent to a cancellation of the earlier registration, the return filed by the petitioner under the composition scheme could not be uploaded into the system, since the system recognised only the earlier registration which was not under the....