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2018 (2) TMI 39 - HC - GSTRectification of mistake - migration to GST - defect in issuance of ID/password inasmuch as instead of containing the PAN number of the partnership firm, it depicts the PAN number of one of its partner - Held that - a week s time sought 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 - petition allowed.
The petitioner, a registered partnership firm under the U.P. VAT Act, 2008, applied for migration to GST but faced an issue with the ID/password issued by the Department. The error, showing a partner's PAN instead of the firm's, is clerical and can be rectified easily. The Department seeks a week to correct the mistake and issue a fresh ID/password. No penal action will be taken if returns are filed within two weeks of receiving the correct ID/password and tax is paid within another two weeks. Case to be listed on 19.9.2017.
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