2018 (2) TMI 39 – ALLAHABAD HIGH COURT – 2018 (9) G. S. T. L. 4 (All.) – Rectification of mistake – migration to GST – defect in issuance of ID/password inasmuch as instead of containing the PAN number of the partnership firm, it depicts the PAN number of one of its partner – Held that: – a week's time sought for getting instructions and to ensure that the mistake, if any, is rectified and a fresh ID/password with the correct PAN number is issued to the petitioner so that there may not be difficulty in the migration of the registration certificated and consequently, filing of the return for the month of July and August, 2017 – petition allowed. – Writ Tax No. – 633 of 2017 Dated:- 12-9-2017 – Mr. Pankaj Mithal And Mr. Umesh Chandra Tripat
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n of India seek a week's time for getting instructions and to ensure that the mistake, if any, is rectified and a fresh ID/password with the correct PAN number is issued to the petitioner so that there may not be difficulty in the migration of the registration certificated and consequently, filing of the return for the month of July and August, 2017. List/put up on 19.9.2017. In the meantime, it is provided that the respondents would not initiate any penal action against the petitioner for non filing of GST for the month of July and August, 2017 and for not depositing the tax in respect thereof provided the returns are filed within two weeks of the issuance of the correct ID/password and the tax is accordingly paid within another two we
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