2024 (9) TMI 1578 - HC - GST

Seeking directions to the Respondents for permanent migration of the Petitioner s Firm under the same Goods and Service Tax Number (GSTN) and accordingly activate login id with appropriate login credentials at common portal - contention of the petitioner is that due to the inability to login at the common portal and in the absence of the migration, the petitioner cannot file returns or pay taxes and discharge its GST liability from July 2017 onwards - HELD THAT - In light of the judgment rendered by Hon ble Allahabad High Court in M/s Metro Institutes of Medical Sciences Pvt. Ltd. 2017 (10) TMI 784 - ALLAHABAD HIGH COURT the concerned respondent authority is directed to immediately allow the petitioner-Firm to login on the GST portal for completing the process of migration for uploading its returns and to deposit the due tax. The present writ petitions are allowed.

Summary

Issues:
1. Petitioner's request for permanent migration under the same GSTN and activation of login credentials.
2. Petitioner's plea for filing returns without late fees and availing input tax credit.
3. Petitioner's demand for non-levy of interest and benefit under Section 34 of the CGST Act.
4. Alleged hindrance in filing returns and accessing online services due to migration issues.
5. Application of Section 139 of the CGST Act and Rule 24 of the CGST Rules in the case.
6. Comparison with a similar judgment by the Allahabad High Court.

Analysis:
The petitioner, a Firm engaged in shipping and logistics, sought permanent migration under the same GSTN with login activation and the ability to file returns without late fees. The petitioner also requested to avail input tax credit and benefit under Section 34 of the CGST Act. The issue arose when the petitioner faced obstacles in logging into the GST portal due to discrepancies in PAN details provided during migration. Despite efforts to rectify the information, the petitioner was unable to access the portal for filing returns, leading to financial consequences.

The Court referred to Section 139 of the CGST Act, which provides for the provisional registration of existing taxpayers, and Rule 24 of the CGST Rules, outlining the migration process. Citing a judgment by the Allahabad High Court in a similar case, the Court directed the respondent authority to allow the petitioner-Firm to login on the GST portal for migration, return filing, and tax payment. The judgment emphasized the importance of resolving migration issues promptly to prevent adverse financial impacts on the petitioner.

In conclusion, the Court granted the writ petitions, directing immediate action by the respondent authority to enable the petitioner-Firm to complete the migration process, file returns, and fulfill its tax obligations. The judgment highlighted the necessity of facilitating seamless migration for taxpayers to prevent undue hardships and financial repercussions.