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2020 (11) TMI 106 - HC - GSTMigration from VAT to GST regime - direction to respondents to issue password to the petitioner against the provisional ID - H4ELD THAT - Notice of motion. Mr. Sourabh Goel, Advocate accepts notice on behalf of the respondents No. 1 and 2 and Mr. Ankur Mittal, Addl. A.G., Haryana, accepts notice on behalf of respondents No. 3 and 4. The present petition is disposed of with a direction to respondent No. 2 - Goods and Services Tax Network to consider and decide the E-mail (Annexure P-13) in accordance with law within six weeks from the receipt of the certified copy of the judgment.
Issues:
Petition for writ of mandamus for GST registration and password issuance. Analysis: The High Court of PUNJAB & HARYANA heard a writ petition filed under Article 226/227 of the Constitution of India. The petitioner sought a mandamus to direct the respondents to issue a password against the provisional ID for TIN allotted for migration to the GST regime and to issue a GST Registration Certificate. The counsel for the petitioner requested a direction to respondent No. 2, the Goods and Services Tax Network, to promptly consider and decide the matter. The court, without delving into the merits of the case, disposed of the petition by directing respondent No. 2 to consider and decide the E-mail submitted by the petitioner within six weeks from the receipt of the judgment. If the competent authority finds the relief sought admissible, the consequential relief should be granted. However, if any deficiencies are identified in the documents, the petitioner must be given an opportunity for a hearing before rejection. This judgment emphasizes the importance of timely consideration and decision-making by the tax authorities in matters related to GST registration. It underscores the principle of natural justice by ensuring that the petitioner is given an opportunity to be heard in case of deficiencies in the documents submitted. The court's directive to respondent No. 2 to act in accordance with the law within a specified timeframe reflects the judicial commitment to efficient and fair resolution of disputes in tax matters. The judgment serves as a reminder of the legal obligation of the authorities to process requests for GST registration diligently and fairly, in line with the provisions of the law.
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