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Case Name : Dayalu Enterprises Vs State of Rajasthan (Rajasthan High Court)
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Dayalu Enterprises Vs State of Rajasthan (Rajasthan High Court) Rajasthan High Court held that in absence of migration, petitioner unable to login GST common portal due to which returns not uploaded and tax not deposited. Accordingly, authorities directed to immediately allow petitioner to login on GST portal. Facts- The petitioner enrolled itself at common portal (e.www.gst.gov.in), by validating requisite details, after which, a provisional registration number in Form GST REG-25 along with login credentials i.e. login ID and password have been provided to the petitioner-Firm on 28.06.2017. A...
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