HC: Grant of permanent registration must relate back to 'provisional registration' date

Kerala HC holds that when the provisional registration was not cancelled by Revenue and assessee was granted a regular registration later, the permanent registration must relate back to the date of the provisional registration and the Assessee ought to be entitled to upload the returns for the past period; Directs Revenue to amend the Registration Certificate (RC) issued to Assessee so as to make it valid from July 01, 2017, permit the Assessee to upload the returns and to pa...