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TMI Blog2021 (12) TMI 832X X X X Extracts X X X X X X X X Extracts X X X X ..... r and property receipts have mentioned. PAN reference has come at page nos. 25, 28 and 29; Aadhar reference has come at page 29 and 33 as well as property reference has come at page 37 - It is clear from the records that all the documents as required under the Act and law as well as in compliance to the show cause notice were furnished by the petitioner and without pointing out any defect or short coming therein, the application should not have been rejected. The two authorities of the State have acted only with a view to harass the petitioner which cannot be accepted at any cost. This attitude of the respondents in this petition cannot be tolerated as the officers are being State functionary has to act fairly and their action must be in consonance with the provisions of the Acts as well as Rules. The writ petition is allowed with cost of ₹ 15,000/-, which shall be deposited before the High Court State Legal Services Committee, Allahabad within a period of 20 days from today. - Writ Tax No. - 1084 of 2021 - - - Dated:- 9-12-2021 - Hon'ble Piyush Agrawal, J. For the Petitioner : Aloke Kumar For the Respondent : C.S.C. ORDER HON'BLE PIYUSH ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atently illegal, perverse and against the provisions of law. He submits that the provision of the Act only requires for providing documents, i.e., PAN and Adhar as well as the property tax receipt, which were furnished by the petitioner, but without looking into the same, the impugned orders have been passed. Therefore, he prays for quashing the impugned orders. 6. Per contra , learned Standing Counsel, at the very outset, submits that under rule 8 of the Rules, forms are prescribed, i.e., form GSTR-1, which have two parts, i.e., Part A and Part B. Part B contains list of documents required for the purpose as mentioned therein and the same required for submission of electricity bill or property tax receipt. Therefore, the order for non-compliance was passed. He very fairly submits that as per the provisions of the Act, PAN card and Adhar card are required, which were provided by the petitioner and hence, the orders impugned cannot be sustained. 7. After hearing the learned counsel for the parties, the Court has perused the record. 8. For deciding the controversy involved in the present writ petition, section 25 and rules 8 9 will be relevant, which are quoted belo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that a person required to deduct tax under section 51 may have, in lieu of a Permanent Account Number, a Tax Deduction and Collection Account Number issued under the said Act in order to be eligible for grant of registration. (6A) Every registered person shall undergo authentication, or furnish proof of possession of Aadhaar number , in such form and manner and within such time as may be prescribed: Provided that if an Aadhaar number is not assigned to the registered person, such person shall be offered alternate and viable means of identification in such manner as Government may, on the recommendations of the Council, prescribe: Provided further that in case of failure to undergo authentication or furnish proof of possession of Aadhaar number or furnish alternate and viable means of identification, registration allotted to such person shall be deemed to be invalid and the other provisions of this Act shall apply as if such person does not have a registration. (6B) On and from the date of notification, every individual shall, in order to be eligible for grant of registration, undergo authentication, or furnish proof of possession of Aadhaar number, in such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion or any Multilateral Financial Institution and Organisation notified under the United Nations (Privileges and Immunities) Act, 1947, Consulate or Embassy of foreign countries; and (b) any other person or class of persons, as may be notified by the Commissioner, shall be granted a Unique Identity Number in such manner and for such purposes, including refund of taxes on the notified supplies of goods or services or both received by them, as may be prescribed. (10) The registration or the Unique Identity Number shall be granted or rejected after due verification in such manner and within such period as may be prescribed. (11) A certificate of registration shall be issued in such form and with effect from such date as may be prescribed. (12) A registration or a Unique Identity Number shall be deemed to have been granted after the expiry of the period prescribed under subsection (10), if no deficiency has been communicated to the applicant within that period. 9. A perusal of the sub-section (6) of section 25 of the Act clearly reveals that for registration, only PAN card and Adhar card are required to be furnished. For a ready reference, rules 8 9 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Commissioner. (4A) Every application made under rule (4) shall be followed by- (a) biometric-based Aadhaar authentication and taking photograph, unless exempted under sub-section (6D) of section 25, if he has opted for authentication of Aadhaar number; or (b) taking biometric information, photograph and verification of such other KYC documents, as notified, unless the applicant is exempted under sub-section (6D) of section 25, if he has opted not to get Aadhaar authentication done, of the applicant where the applicant is an individual or of such individuals in relation to the applicant as notified under sub-section (6C) of section 25 where the applicant is not an individual, along with the verification of the original copy of the documents uploaded with the application in FORM GST REG-01 at one of the Facilitation Centres notified by the Commissioner for the purpose of this sub-rule and the application shall be deemed to be complete only after completion of the process laid down under this sub-rule. (5) On receipt of an application under sub-rule (4), an acknowledgement shall be issued electronically to the applicant in FORM GST REG-02. (6) A person ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proval of an officer authorised by the Commissioner not below the rank of Assistant Commissioner, deems it fit to carry out physical verification of places of business, the notice in FORM GST REG-03 may be issued not later than thirty days from the date of submission of the application. Explanation.- For the purposes of this sub-rule, the expression ―clarification includes modification or correction of particulars declared in the application for registration, other than Permanent Account Number, State, mobile number and e-mail address declared in Part A of FORM GST REG-01. (3) Where the proper officer is satisfied with the clarification, information or documents furnished by the applicant, he may approve the grant of registration to the applicant within a period of seven working days from the date of the receipt of such clarification or information or documents. (4) Where no reply is furnished by the applicant in response to the notice issued under sub-rule (2) or where the proper officer is not satisfied with the clarification, information or documents furnished, he shall, for reasons to be recorded in writing, reject such application and inform the applicant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion application filed vide ARN AA090821108211O dated 17/08/2021 the Department has examined your application and is not satisfied with it for the following reasons: 1. Principal Place of Business-Nature of Possession- Other (Please Specify) Submit recent electricity bill or house tax copy or any other documents related business place. 14. A perusal of the notice shows that the petitioner was required to submit recent electricity bill or house tax receipt . The petitioner submitted reply along with requisite document but the application of the petitioner for grant of registration certificate was rejected vide order dated 23.9.2021, which is quoted below:- Order of Rejection of Application for Registration This has reference to your reply filed vide ARN AA090821108211O dated 17/08/2021. The reply has been examined and the same has not been found to be satisfactory for the following reason: 1. Principal Place of Business-Nature of Possession Other (Please specify) -Please Specify. 2. Submit recent electricity bill Therefore, your application is rejected in accordance with the provisions of the Act. 15. Thereafter the petitioner p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ricity bill or house tax receipt. Further the petitioner has explained that the property, in which the business is being undertaken, is under the ownership of the petitioner. So the other grounds also falls for non specifying the nature or possession of the property. Further in the grounds of appeal, it has specifically been mentioned that the petitioner s place of business is under ownership of the sole proprietor. Once the fact which has not only been mentioned in the in the reply to the show cause notice given in the application filed for grant of registration but also in the grounds of appeal, it was bounded duty of the authorities to look into the same and then pass the order in accordance with law instead of their own whims and fancies. Once the petitioner has satisfied the requirement of the law for providing PAN, Aadhar and also house tax receipt / property receipt then the authority should not have insisted for submission of receipt of electricity bill. In the absence of any short comings or defect being pointed out in the reply submitted along with documents, the petitioner has every right to carry on her business lawfully and her right to do business cannot be confiscate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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