M/s Modern Pipe Industries Versus State Of U.P. & 5 Others

2017 (8) TMI 1141 – ALLAHABAD HIGH COURT – 2017 (4) G. S. T. L. 445 (All.) – Seeking relief from penal action under GST – petitioner has been registered as sole proprietor in place of a partnership firm – amendment in the registration certificate – Held that:- Let necessary GST ID/ pass word in the name of partnership firm be issued within a period of two weeks from today and the registration certificate be corrected within a week thereafter.

In the meantime, no penal action would be initiated against the petitioner on non filing of the GST return and deposit of tax thereon provided the returns and the tax is deposited within two weeks of the issuance of the correct registration certificate. – WRIT TAX No. – 583 of 2017 Dated:- 24-8

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