HC grants GST Registration from 01.07.2017, delayed due to wrong PAN quoting in VAT Regime

M/s. Alukka Gold Palace Vs State Tax Officer (Kerala High Court) On account of a mistake committed by the petitioner during 2009 in providing the PAN number of another firm for the purpose of obtaining registration under the Kerala Value Added Tax Act (‘the Act’), the request of the petitioner for registration under the GST statutes were delayed and were granted only with effect from 12.08.2017. The grievance of the petitioner is that since the GST statutes came into being from 01.07.2017, the petitioner is unable to comply with the statutory requirements in relation to the business for...