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TMI Blog2020 (6) TMI 576X X X X Extracts X X X X X X X X Extracts X X X X ..... essing officer to assume the role of best assessment under Section 62 of the Act. Thus for all intends and purposes, there cannot be any bonafide omission or mistake - Petition dismissed. - WP(C).No.11830 OF 2020(C) - - - Dated:- 16-6-2020 - Mr. Justice Amit Rawal For the Petitioner : Adv. Sri. Harisankar V. Menon For the Respondent : Sri P Vijayakumar Asgi Dr Thushara James GP JUDGMENT Petitioner, Society through the instant writ petition has approached this Court with the following prayers: (i) To quash Exts.P4 to P4(za) orders issued by the 1st respondent by the issue of a writ of certiorari or such other writ or order or direction. (ii) To direct the respondents to grant validity for Ext.P2 registration ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rd to the registration with deactivated PAN number, the petitioner applied for a fresh registration and was granted registration with effect from 16th February 2018 -32AAEAT6828L1Z5. After having obtained the fresh registration number, petitioner submitted an application dated 29.9.2018 before the first respondent for cancellation of previous registration No.32AACTT3061G2ZR. 4. Sri.Harisankar Menon, learned counsel appearing on behalf of the petitioner submitted that from the March of 2018 onwards the petitioner had been filing proper returns under the GST Act in pursuance of the new certificate ie., Ext.P2 which was not disputed by the authority. However the first respondent passed separate orders dated 30.09.2019 for the period from Ju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nity of hearing to the petitioner to rule out the element of mens rea. 6. Per contra, Dr. Thushara James, learned Government Pleader relied upon the objections taken in the counter by alleging that once the Income Tax Authority vide Ext.P1, ie., way back on 13.7.2016 informed the petitioner with regard to use only the PAN No. AAEAT6828L with a further warning to desist from using other PAN. Despite that, the assessee migrated to the GST regime had been using t PAN No. AACTT3061G even in 2017. The scheme of migration as contemplated from the erstwhile taxation laws to the GST regime was such that every person who had been granted provisional registration should submit an application electronically in Form GST REG-26, duly verified along w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7. I have heard the learned counsel for the parties, appraised the paper book and of the view that there is no force and merit in the aforementioned contentions. In view of the reply as submitted through contention of the learned Government Pleader, it is evident that the alleged error attributed to the human but not an omission or bonafide. There was a clear cut information from the Income Tax Department to use the one PAN No.AAEAT6828L. Despite that the petitioner had been filing particulars of the invalidated PAN Number on the basis of the Registration Number obtained. The cancellation was with effect from 30th November 2019 and not from 29.9.2018. For all these period, there were no returns, which necessitated the assessing officer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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