Madras High court directed the Joint Commissioner & Assistant Commissioner to allow retrospective enrollment for the Registration Certificate of the applicant.
The applicant is the owner of Tvl. Lourdes Matha Cashew Industries provides a provisional Registration Certificate beneath the Goods and services act through the respondent authority. As per him, he decided to transfer from the Tamil Nadu Value Added Tax administration to the Tamil Nadu Goods and Service Tax administration.
But he is not able to upload the information as needed to migrate and thus no finalization process is there. He found that some of the mistakes were done by the mistakes of the department of Tamil Nadu and some because of the computer system.
As per him, he has given a letter to the respondent authority that points out the issues which are seen by him with respect to the migration from Tamil Nadu Value Added Tax administration to the Tamil Nadu Goods and Service Tax administration.
Although as per him there is no response in favor of the petitioner from the department. The provisional certificate given to him had expired and thus he was obliged to apply for the new application for enrollment. under the Tamil Nadu Goods and Service Tax Act a new application was in process and a valid enrollment certificate was been given by the respondent authority.
When the petition was filed then the new GST registration 
Justice Abdul Quddhose sees that the applicant is liable to get relief as his representation is simultaneous, it is to be considered on merits as per the law.
Thus the court held that the respondent authority should seek the appeal about the valid registration from July 1, 2017, and pass an order as per the law and the decision referred by the applicant in his representation post giving enough opportunity to the applicant in a period of 8 weeks.
