GSTIN linking cannot be denied merely for providing information in FORM GST REG-29 instead of FORM GST REG-16

A.H. Marble Crafts, Through Proprietor Mohammad Afzal Vs Commissioner Tax (Rajasthan High Court) The petitioner firm has approached this Court by way of this writ petition seeking to assail the inaction of the respondent No.4 in opening the portal qua the petitioner so as to allow it to complete the tax liability under Section 93 of the CGST Act, 2017. Brief facts relevant and germane for disposal of the writ petition are noted hereinbelow :- The erstwhile proprietor of the firm Shri Abdul Hameed Bhati, father of the present proprietor Shri Mohammad Afzal, expired on 31.01.2018 whereupon, an i...