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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 ..... ight 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. Petition disposed off. - HONOURABLE MR. JUSTICE BHARGAV D. KARIA AND HONOURABLE MR. JUSTICE NIRAL R. MEHTA Appearance: For the Petitioner(s) No. 1 : Mr Sanket Gupta For Mr Anand Nainawati (5970). For the Respondent(s) No. 1,3,4 : Mr Utkarsh R Sharma (6157). For the Respondent(s) No. 2, 5 : Mr Raj Tanna, AGP For the Respondent(s) No. 2,5 : Notice Served. ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Learned advocate Mr. Sanket Gupta for learned advocate Mr. Anand Nainawati for the peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 226 of the Constitution of India restraining the respondents from imposing any late fee or penalty under the GST Acts for non-filing/late filing of returns by the Petitioners under the GST Acts because of non-completion of migration process of the Petitioners; 3. Brief facts of the case are as under. 3.1 The Petitioner is engaged in the supply of ZENON system/machinery on sale/collection of usage charges to various sugar producing industries in the name and style of Camway Concepts since last many years as a proprietary concern of Chetan Kishorchandra Jobanputra HUF. The petitioner has taken over the said business as a going concern from a partnership firm viz. Shri Mahalaxmi Enterprises, which was registered with the VAT Department under the Gujarat Value Added Tax Act, 2003 vide Registration No. 24223901256. 3.2 The Petitioner intimated the VAT Department about the said change in the constitution of the firm. Accordingly, the VAT Department issued an amended registration certificate to the Petitioner. 3.3 It is submitted that with effect from 01st July, 2017 the GST regime has been implemented. The VAT registration of the Petitioner was auto-migrated in GST and they were allotted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... date and no correspondence has been received from the concerned officer in this regard. 3.10 In the meantime, the Government allowed assesses who had not completed migration process to complete the same vide Notification No. 67/2018-Central Tax dated 31st December, 2018 read with Notification No. 31/2018-Central Tax dated 06th August, 2018 and therefore, the Petitioner submitted required documents and application for completing migration of the First GSTIN vide letter dated 21st January, 2019 to the Nodal Officer, State Tax Officer, Surat. 3.11 The Petitioner also forwarded the said application on the e-mail ID dc-17-sur2- [email protected] as provided by the Nodal Officer, vide e-mail dated 23rd January, 2019. Subsequently, the Nodal Officer suggested the Petitioner to re-send the aforesaid e-mail with detailed reasons for not completing the migration. The petitioner, therefore, resubmitted its application on e-mail ID [email protected] vide e-mail dated 30th January, 2019. 3.12 Learned advocate for the petitioner next submitted that thereafter the Petitioner visited the office of the Nodal Officer on more than one occasions to inquire about the position of their re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be directed to consider the prayer of the petitioner to activate the GST number which was granted in the year 2018 to be active mode with effect from 01st July, 2017. 5. On the other hand, learned Assistant Government Pleader Mr. Raj Tanna for respondent Nos. 2 and 5 submitted that the petitioner ought not to have applied for another GST number and ought to have waited till the technical glitch is resolved by the Department. It was submitted that in fact the technical glitch was resolved and PAN number of the petitioner was mapped with the GST number allotted to the petitioner after the petitioner had availed fresh GST number in the year 2018. It was, therefore, submitted that the petitioner is not entitled to carry forward or avail the benefit of I.T.C. for the interregnum period as it was the fault of the petitioner to get the new GST number for the proprietorship concern of the petitioner. 5.1 Learned Assistant Government Pleader Mr. Tanna in support of his submissions, has made the following submissions. 5.1.1 When the original migration process of the petitioner in the name of Pan Card of Mahalaxmi Enterprise failed, they should not have generated the first GSTIN (which is ina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er dated 01st April, 2024 has called for details of petitioner from State Tax Officer, Ghatak 68, Surat. 5.1.8 The case of petitioner is that he wants to file return for the period of July, 2017 to March, 2018 as he wants to claim I.T.C. for the purchases he made in the interregnum period. It is even otherwise not relevant because for the period from July, 2017 to March, 2018, technically, there was no GSTIN of the petitioner and therefore, all the purchases made by petitioner in the said period would be as URD Purchases (Unregistered Dealer) and the credit of such purchase is even otherwise not available under GST Act either to supplier or recipient. 5.1.9 It is even not the case of the petitioner that he wants to carry forward VAT I.T.C. to GST. Even if it is presumed that he wants to carry forward the same, then the date to file TRAN-1 has already lapsed. 5.1.10 Lastly, learned Assistant Government Pleader submitted that the prayers which are prayed by the petitioner are technically not possible as the suppliers of the petitioner cannot rectify their filed returns of the Financial Year 2017-18. 6. Considering the above submissions and perusal of the facts on record, it appears t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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