Assessee cannot be deprived for filing the return for new registration if there is delay in processing the cancellation application of old registration by Authority

   Facts:

• The assessee applied for cancellation of its original registration and further applied for a new registration opting Composition Scheme.
• The original registration was under the normal scheme for payment of tax, then the assessee had filed an application for a fresh GST registration on 19-6-2018 so that it could opt for the composition scheme.
• Competent Authority took time to process said applications and resultantly returns filed by assessee for period October, 2018 to March, 2020 under Composition Scheme could not be uploaded into system.
• The petitioner, a partnership firm, approached the Court aggrieved by the delay in cancelling an earlier registration, and granting him a new registration under the GST Act by the Competent Authorities.

   Held:

• It was held that the delayed processing of the application submitted by the assessee cannot be a reason to deprive the assessee of the statutory benefit that he had claimed through the application filed by him under the Composition Scheme.
• The competent authority was further directed to make the necessary changes in the portal so as to enable the assessee to file the returns for the period aforementioned without charging the assessee any late fee or other charges on account of the delay by the competent authority.

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