Delhi high court has given relief to all those taxpayers who were not able to get their registration done under the GST scheme while at the time of implementation.
Such taxpayers can manually file returns of a date previous to the registration till 31st December to get the input tax credit. The judges have given relief to file manual returns and also ordered to all the GSTN related agencies to follow up.
As per the case, a partnership firm dissolved wanted to get the registration through the proprietorship firm, but according to the PAN details, the system showed it up as dissolved firm and ignored the registered.
However, there was a loss of input tax credit before the time of registration and for this, the judges have given him liberty to file manual returns and ordered the same to the GST authorities.
The said judgment will be a proven remedy for all those taxpayers who were left behind in the registrations due to the GSTN portal glitches and were accepting the losses of ITC of the particular time period. Now they can get the input tax credit as per the high court judgment.
