2018 (5) TMI 525 - HC - GST

Delay in grant of registration under GST Statutes - mistake in providing the PAN number of another firm for the purpose of obtaining registration - grievance of the petitioner is that since the GST statutes came into being from 01.07.2017, the petitioner is unable to comply with the statutory requirements in relation to the business for the period from 01.07.2017 to 12.08.2017 - Held that - To err is human - it is obligatory for the respondents concerned to make appropriate provisions to tackle issues of the instant nature as well, so as to enable persons like the petitioner to comply with the statutory requirements from the date of introduction of the GST statutes - fourth respondent is directed to provide registration to the petitioner under the GST statutes with effect from 01.07.2017 - petition allowed.

Summary

Issues:
Delay in registration under GST statutes due to a mistake in providing PAN number for obtaining registration under the Kerala Value Added Tax Act.

Analysis:
The petitioner made a mistake in 2009 by providing the PAN number of another firm for registration under the Kerala Value Added Tax Act, which caused a delay in obtaining registration under the GST statutes until 12.08.2017. The petitioner is unable to comply with statutory requirements from 01.07.2017 to 12.08.2017 under the GST statutes due to this delay. The petitioner seeks appropriate directions to address this issue in the writ petition.

The court acknowledged that errors can occur and emphasized the need for the concerned authorities to address such issues promptly. Considering similar cases, the court directed the fourth respondent to provide registration to the petitioner under the GST statutes with effect from 01.07.2017. The court ordered the registration to be completed expeditiously, within two months from the date of the judgment. Additionally, the court stated that no proceedings should be initiated against the petitioner for non-compliance with statutory provisions until the directed arrangements are made.

In conclusion, the judgment addresses the delay in registration under GST statutes caused by a mistake in providing the PAN number for registration under the Kerala Value Added Tax Act. The court directs the concerned authority to provide registration to the petitioner under the GST statutes from 01.07.2017, ensuring compliance with statutory requirements and preventing any proceedings against the petitioner until the registration is completed as per the court's directions.