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TMI Blog2017 (10) TMI 784X X X X Extracts X X X X X X X X Extracts X X X X ..... to deposit its tax and further to file the returns unless the late filing penalty and interest are also to be deposited. The contention of the petitioner is that there is no fault of the petitioner but on account of laches at the hands of the competent authority the petitioner company may suffer adverse financial consequences which may be arbitrary. The concerned respondent authority is directed to immediately issue a password to the petitioner company for completing migration process on the GST Portal for upload its returns and to deposit the due tax. It is further directed that the concerned respondent authority will allow the petitioner to complete migration to GST upon the receipt of such password as such issued to the petitioner compan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax Act, 1956. With effect from 1.7.2017 the new law has been introduced namely Goods and Service Tax Act (GST) and in the said Act namely GST, the U.P. VAT Department was authorised by the Goods and Service Tax Network (GSTN) for providing an ID and a Password to the existing dealers and migrating them from existing TIN numbers to new GST numbers. The Commercial Tax Department of the State of U.P. has issued the letter to the petitioner on 9.12.2016 by which the petitioner has been allotted a provisional ID and a Password for migration to the GSTN. The said letter dated 9.12.2016 indicates that the PAN mentioned against the petitioner was being AAFPL6351C. The aforesaid PAN number was not the PAN number of the petitioner company as such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned, the petitioner thereafter has checked its registration status on the GST Website and from there it is found that the same has been issued being the provisional ID with the correct PAN number. According to the petitioner the number of the provisional ID has been mentioned as 09AAACU4178N1ZQ. The grievance of the petitioner is that till date though the provisional ID has been issued but the petitioner has not been issued a password corresponding to the provisional ID which has been allotted to the petitioner. According to the petitioner the return for the month of July 2017 was required to be filed but before the date of filing the return the petitioner has moved an application dated 25.8.2017 on the GST Portal, through its counsel and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he existing laws and having a valid Permanent Account Number shall be issued a certificate of registration on provisional basis, subject to such conditions and in such form and manner as may be prescribed, which unless replaced by a final certificate of registration under sub-section (2), shall be liable to be cancelled if the conditions so prescribed are not complied with. (2) The final certificate of registration shall be granted in such form and manner and subject to such conditions as may be prescribed. (3) The certificate of registration issued to a person under sub-section (1) shall be deemed to have not been issued if the said registration is cancelled in pursuance of an application filed by such person that he was not liable to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner cannot complete the process as required. The contention of the petitioner is that in the absence of the migration, the petitioner cannot file returns or pay taxes and discharge its GST liability from July 2017 onwards. The petitioner has further submitted that the petitioner also cannot generate the E-way bill which are required for importing goods from outside the State of U.P. into the State of U.P. Learned counsel for the petitioner has further submitted that in absence of the migration the petitioner company is also unable to access the various online services which are available on the GST website. According to the petitioner the petitioner company is doing its regular business after the enforcement of the GST Act and after getti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct provides that the tax has to be deposited by the due date and in the event of failure on the part of a dealer to deposit the tax, there would be liability of payment of interest under Section 50 of GST Act, which is enforceable automatically. It further provides for penal proceedings. On inquiry made by the petitioner the petitioner has been informed on the GST Portal that the petitioner will not be allowed to deposit its tax and further to file the returns unless the late filing penalty and interest are also to be deposited. The contention of the petitioner is that there is no fault of the petitioner but on account of laches at the hands of the competent authority the petitioner company may suffer adverse financial consequences which m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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