Case Law Details

Case Name : Manu International Vs. State Of U.P. & 5 Others (Allahabad High Court)
Appeal Number : Writ Tax No. 633 of 2017
Date of Judgement/Order : 12/09/2017
Related Assessment Year :

Manu International Vs. State of U.P. (Allahabad High Court)

Penalty should not be imposed where the assessee is unable to file the GST returns and pay the taxes for technical issues relating to migration.

The petitioner is a registered partnership firm under the U.P. VAT Act, 2008. On the enforcement of the GST, it applied for its migration to GST and for issuance of a fresh registration certificate.

The Department has issued ID/password to the petitioner to get the registration migrated but there is some defect in the issuance of the aforesaid ID/password inasmuch as instead of containing the PAN number of the partnership firm, it depicts the PAN number of one of its partner.

The aforesaid error is of a clerical nature which can be easily rectified by the Department on verification of the records.

Sri C.B. Tripathi, learned Special Counsel and learned standing counsel appearing for the Union of India seek a week’s time for getting instructions and to ensure that the mistake, if any, is rectified and a fresh ID/password with the correct PAN number is issued to the petitioner so that there may not be difficulty in the migration of the registration certificated and consequently, filing of the return for the month of July and August, 2017.

List/put up on 19.9.2017.

In the meantime, it is provided that the respondents would not initiate any penal action against the petitioner for non filing of GST for the month of July and August, 2017 and for not depositing the tax in respect thereof provided the returns are filed within two weeks of the issuance of the correct ID/password and the tax is accordingly paid within another two weeks.

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2 Comments

  1. ASHOK JHA says:

    DEAR SIR,
    I HAVE REGISTERED IN GST ON OCTOBER 2017. BUT I HAVE NOT FILE ANY GSTR 3B FROM OCTOMER 2017 TO TILL DATE.
    I HAVE ONLY FILLED GSTR 1 A IN NILL RETURN PER MONTH.
    I HAVE ALSO FILLED A REQUEST FOR CANCELATION OF MY GSTN, BUT MY GST HAS NOT BEEN CANCELLED UPTO THIS TIME.
    I HAVE NO ANY BUSINESS TRANSACTION AND MY BUSINESS IS NOT RUNNING.
    PLEASE SUGGEST.
    MY GSTN NO- 20ASYPJ6340G1ZO.

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