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TMI Blog2024 (4) TMI 765X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the Respondents to forthwith activate the GSTIN 24AADHC3412R1ZC of the Petitioners w.e.f. 01.07.2017 and grant final certificate of registration to the Petitioners from 01.07.2017 and appropriating the GST paid and returns filed by the Petitioners under the current GSTIN thereunder, or (ii) Issue a writ of Mandamus or a writ in the nature of Mandamus or a writ in the nature of Certiorari, or any other appropriate writ, order or direction, under Article 226 of the Constitution of India directing the Respondents to allow the Petitioners to file returns, avail input tax credit and pay applicable tax under currently active GSTIN 24AADHC3412R2ZB for the period from July 2017 to March 2018, or (iia) That this Hon'ble Court be pleased to issue a writ of Mandamus or a writ in the nature of Mandamus or a writ in the nature of Certiorari, or any other appropriate writ, order or direction, under Article 226 of the Constitution of India directing the Respondents to allow the Petitioners to file returns for the period from July 2017 to March 2018, avail and utilize input tax credit for the said period and pay applicable tax in accordance with law under the currently active GSTIN 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e for the petitioner submitted that the migration process could not be completed on the GSTN due to mismatch of PAN and the provisional GSTIN issued to the Petitioners was thus suo-moto cancelled. 3.6 Thereafter, the VAT Department issued another GSTIN 24AADHC3412R1ZC to the Petitioner in respect of TIN 24223901256. This GSTIN was also suo-moto cancelled with effect from 18th January, 2017 as per the data reflected on the GSTN. 3.7 Learned advocate for the petitioner submitted that since the migration process was closed, the Petitioner obtained new GSTIN 24AADHC3412R2ZB on 05th April, 2018 and since April, 2018, returns are being filed by the Petitioner on this number and the returns for the previous period i.e. July, 2017 till March, 2018 are not filed by the Petitioner as the portal does not allow filing of returns for the period before the registration date. 3.8 Learned advocate further submitted that pursuant to obtaining the new GSTIN, the Petitioner inquired with the SGST Department about the cancellation of the first and second provisional GSTIN and the Petitioner was informed that GSTIN 24ABNFS1856N1ZK was cancelled as its migration process was not completed due to misma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er also visited the office of the Range Officer but were informed that since GSTN has not allotted either of the GSTINs, they are not in a position to do anything to help the Petitioners. It is submitted that on 11th April, 2019 the Petitioner wrote to various authorities including Help Desk, CBEC Mitra, GST Council Secretariat regarding their migration process and not being able to file returns for Financial Year 2017-18. 3.14 Learned advocate for the petitioner submitted that as there has been no communication from the Migration Department and no action has been taken to resolve the issue of the petitioner, and since the grievance of the petitioner has not been redressed by the respondents till date due to which the legitimate input tax credit cannot be availed by the petitioner and output tax liability cannot be discharged by the petitioner for the period from July, 2018 till March, 2018, the petitioner has approached this Court by filing the present petition. 4. Learned advocate Mr. Nainawati for the petitioner submitted that because of technical glitch, PAN Number of the earlier partnership firm was shown as PAN number of the proprietorship concern and accordingly, there was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... IN unless it is generated by the petitioner himself on the portal, as the GSTIN is allotted by the GST Portal only. 5.1.3 The petitioner obtained second GSTIN (Which is active) on the Pan Card of Camway Concepts and it is active till date from which petitioner is doing business and filing returns with effect from 05th April, 2018. 5.1.4 When the petitioner obtained third GSTIN in terms of the Notification No. 31/2018 and No. 67/2018 (which is cancelled Suo Moto) which was given with effect from 01st June, 2019 and the said Notification was issued to resolve this types of issues only, then the petitioner could have used the said GSTIN permanently as it was mapped with 24ABNFS1856N1ZK (Original Provisional ID) and if the said GSTIN was active till today, then there would be a remedy available with the petitioner to approach this Hon'ble Court with a prayer to direct GSTIN to give registration with effect from 01st July, 2017 in terms of the Notification. 5.1.5 The petitioner choose not to file the returns on the third GSTIN and because of which the said third GSTIN was cancelled Suo Moto and even the petitioner did not preferred revocation or appeal against the same. 5.1.6 Wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner was unable to utilise the input tax credit during the interregnum period for the goods purchased from 01st July, 2017 till March, 2018. 6.1 The contentions raised on behalf of the respondent is, therefore, required to be considered in light of the facts of the case that there was no option for the petitioner but to obtain new PAN number for the proprietorship which was inactive and there was no question of filing GST Returns with regard to the GSTN which was allotted to the petitioner after mapping of PAN number as the petitioner had already obtained fresh GSTN number. Therefore, the only remedy which would be available to the respondent Department was to get the GST number which was obtained by the petitioner in the year 2018 to make it effective from 01st July, 2017 so as to enable the petitioner to get the input tax credit for the goods purchased during the interregnum period from 01st July, 2017 to March, 2018. 7. In such circumstances, without going into further details of the case, the respondent authorities are directed to activate the GST Number 24AADHC3412R2ZB with effect from 01st July, 2017 within a period of two weeks from the date 8. With the aforesaid direc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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