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.
After provisional registration, the petitioner-Firm submitted an application at common portal with requisite documents as required in terms of Rule 24(2)(a) of the CGST Rules/RGST Rules. However, the petitioner-Firm received an email on 30.09.2017 from respondent No.3 stating that details of Permanent Account Number (PAN) provided by the petitioner-Firm while submitting requisite documents are not matching with the details under the Central Board of Direct Taxes (CBDT) database.
Thereafter, the petitioner-Firm re-submitted all the requisite documents at common portal. However, after a considerable period of time, when the petitioner tried to login at the common portal with the credentials i.e. user Id and password provided at the time of provisional registration, the login was denied with a message that the last date for migration of existing taxpayer has already been passed.
