M/s Metro Institutes of Medical Sciences Pvt. Ltd. Versus State of U.P. & 5 Others
GST
2017 (10) TMI 784 – ALLAHABAD HIGH COURT – 2018 (8) G. S. T. L. 28 (All.) , [2018] 1 GSTL 148 (All)
ALLAHABAD HIGH COURT – HC
Dated:- 11-10-2017
Writ Tax No. 702 of 2017
GST
Hon'ble Abhinava Upadhya And Hon'ble Ashok Kumar, JJ.
For the Petitioner : Rahul Agarwal
For the Respondent : C.S.C.,A.S.G.I.
ORDER
Heard Sri Rahul Agarwal assisted by Sri Varad Nath and Miss. Archi Agarwal learned counsels for the petitioner. Sri V.K.S. Raghuvanshi, appeared for the respondent no.4, Sri C.B. Tripathi for the respondent nos.1 and 5 and Sri Arvind Kumar Kushwaha holding the brief of Sri Prem Shankar Prasad, learned counsel for the respondent nos. 3 and 6.
With the consent of the learned counsels appearing on behalf of the respective parties, the present writ petition is disposed of finally without calling for the counter affidavit as there is no disputed facts involved in the pr
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ting them from existing TIN numbers to new GST numbers.
The Commercial Tax Department of the State of U.P. has issued the letter to the petitioner on 9.12.2016 by which the petitioner has been allotted a provisional ID and a Password for migration to the GSTN. The said letter dated 9.12.2016 indicates that the PAN mentioned against the petitioner was being AAFPL6351C. The aforesaid PAN number was not the PAN number of the petitioner company as such was the PAN number of the Director of the petitioner company namely one Mr. Purushottam Lal. According to the petitioner the correct PAN number of the petitioner company is AAACU4178N. Since the incorrect PAN number is mentioned by the Commercial Tax Department, State of U.P., the petitioner has requested that a correct and complete provisional ID and Password with the correct PAN be made available to the petitioner company. In this regard, the petitioner was directed to update the PAN details on the website of the Commercial Tax Department
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registration status on the GST Website and from there it is found that the same has been issued being the provisional ID with the correct PAN number. According to the petitioner the number of the provisional ID has been mentioned as 09AAACU4178N1ZQ.
The grievance of the petitioner is that till date though the provisional ID has been issued but the petitioner has not been issued a password corresponding to the provisional ID which has been allotted to the petitioner. According to the petitioner the return for the month of July 2017 was required to be filed but before the date of filing the return the petitioner has moved an application dated 25.8.2017 on the GST Portal, through its counsel and the petitioner's counsel wrote to the GSTN help desk requiring them to provide a Password for its provisional ID so that the petitioner to complete the migration process, pay its taxes and accordingly file GST return for the month of July 2017. The request of the petitioner appears to have be
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buyers. For ready reference the provisions of Section 139 which came w.e.f. 22.6.2017 is quoted hereinbelow :
“Section-139. (1) On and from the appointed day, every person registered under any of the existing laws and having a valid Permanent Account Number shall be issued a certificate of registration on provisional basis, subject to such conditions and in such form and manner as may be prescribed, which unless replaced by a final certificate of registration under sub-section (2), shall be liable to be cancelled if the conditions so prescribed are not complied with.
(2) The final certificate of registration shall be granted in such form and manner and subject to such conditions as may be prescribed.
(3) The certificate of registration issued to a person under sub-section (1) shall be deemed to have not been issued if the said registration is cancelled in pursuance of an application filed by such person that he was not liable to registration under section 22 or section 24.”
Rule
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isting law on the basis of a single Permanent Account Number shall be granted only one provisional registration under the Act.”
According to the petitioner the petitioner is unable to complete the process of migration under the GST Act and CGST Rules mentioned hereinabove. The petitioner's contention is that without a provisional ID and a Password corresponding to the correct PAN number of the petitioner company, the petitioner cannot complete the process as required. The contention of the petitioner is that in the absence of the migration, the petitioner cannot file returns or pay taxes and discharge its GST liability from July 2017 onwards. The petitioner has further submitted that the petitioner also cannot generate the E-way bill which are required for importing goods from outside the State of U.P. into the State of U.P. Learned counsel for the petitioner has further submitted that in absence of the migration the petitioner company is also unable to access the various online
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lso cannot deposit its tax.
According to the petitioner there is no fault of the petitioner company for the provisional ID and Password corresponding to the provisional ID not being issued to the petitioner by the GST Network/ concerned respondent authority. Though the petitioner is approaching the appropriate authorities by requesting and writing the letters for supplying of the password well within the due date for filing its return but no heed has been paid by the authority concerned. The respondents are obliged to supply the password corresponding to the provisional ID to the petitioner company and has mandatory on their part to supply the same. Section 49 of the CGST Act provides that the tax has to be deposited by the due date and in the event of failure on the part of a dealer to deposit the tax, there would be liability of payment of interest under Section 50 of GST Act, which is enforceable automatically. It further provides for penal proceedings.
On inquiry made by the peti
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