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Case Law Details

Case Name : Manu International Vs. State Of U.P. & 5 Others (Allahabad High Court)
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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 i

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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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