High Court directs GST authorities to correct its mistake

High Court directs GST authorities to correct  its mistake, not to levy penalty on taxpayer

Hon Allahabad High Court has directed the GST Authorities to rectify the mistake done in registration   while migrating the taxpayer within 2 weeks and also directed to not to take penal action against the petitioner on non filing of the GST return and deposit of tax thereon.

Petitioner :- M/S Modern Pipe Industries was a registered partnership dealer under the U.P. Value Added Tax Act, 2008. With the enforcement of the Goods and Service Tax, petitioner sought its migration under Section 139 of the Act.

The migration has been permitted but instead of registering the petitioner as a partnership firm it has been registered as sole proprietor by GST authorities. The petitioner applied for rectification/amendment but the rectification /amendment is not being allowed and now online application has been closed.

Local GST authorities of UP State stated that the Joint commissioner (IT) in the office of the Commissioner State Tax, Lucknow is expected to issue new GST ID/pass word to the petitioner as a partnership firm shortly whereupon necessary amendment in the registration certificate shall be made. Whereupon the Hon HC directed that let necessary GST ID/ pass word in the name of partnership firm be issued within a period of two weeks from today and the registration certificate be corrected within a week thereafter by the GST authorities.

The Hon HC also directed the authorities that no penal action would be initiated against the petitioner on non filing of the GST return and deposit of tax thereon provided the returns and the tax is deposited within two weeks of the issuance of the correct registration certificate.
This Judgement is very important and can be termed as a stepping stone for shelter to taxpayers who have been facing such hardships and are opened to penal provisions under GST act because of technical snags in GSTN Portal.

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