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2020 (6) TMI 576 - HC - GSTJurisdiction - validity of registration with wrong PAN no.- appealable order or not - Section 107 of the Goods and Services Tax Act, 2017 - HELD THAT - There was a clear cut information from the Income Tax Department to use the one PAN No.AAEAT6828L. Despite that the petitioner had been filing particulars of the invalidated PAN Number on the basis of the Registration Number obtained. The cancellation was with effect from 30th November 2019 and not from 29.9.2018. For all these period, there were no returns, which necessitated the assessing officer to assume the role of best assessment under Section 62 of the Act. Thus for all intends and purposes, there cannot be any bonafide omission or mistake - Petition dismissed.
Issues:
Challenge to orders Exts.P4 to P4(za) under GST Act, 2017 for tax and interest demand. Validity of registration under GST Act. Invocation of extraordinary writ jurisdiction due to jurisdictional error. Analysis: The petitioner, a society, approached the court seeking to quash orders Exts.P4 to P4(za) under the GST Act, 2017 and to direct the respondents to grant validity for registration from 01.07.2017. The petitioner had inadvertently been granted two PAN numbers under the Income Tax Act, with one being deactivated. Upon migration to the GST system, the petitioner used the deactivated PAN number, leading to the issuance of orders demanding tax and interest. The petitioner subsequently obtained a fresh registration and applied for cancellation of the previous registration. The petitioner argued that returns had been filed properly under the new registration since March 2018, with no mens rea involved in the error. The petitioner contended that authorities should have provided an opportunity for a hearing before imposing penalties, citing previous judgments where difficulties in compliance under the new GST regime were considered. The government pleader, however, argued that despite being informed to use only the active PAN number, the petitioner continued to use the deactivated one for GST purposes. The authorities issued a show-cause notice for cancellation of registration due to failure to file returns, with the cancellation taking effect from 30.11.2019. The government pleader emphasized that the error was not a bonafide mistake and urged the court to dismiss the petition. After considering the arguments, the court found no merit in the petitioner's contentions. It noted that despite clear instructions to use the active PAN number, the petitioner continued to use the deactivated one for GST filings. The court highlighted that the cancellation of registration was effective from 30.11.2019 and not from an earlier date as claimed by the petitioner. The court distinguished the present case from previous judgments involving difficulties in filing returns under the new GST scheme, emphasizing the lack of bonafide mistake in the petitioner's actions. The court dismissed the writ petition, suggesting the petitioner to consider appealing under the GST Act if desired.
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