9911796707
TMI Blog2024 (9) TMI 1578X X X X Extracts X X X X X X X X Extracts X X X X ..... s GST liability from July 2017 onwards - HELD THAT:- In light of the judgment rendered by Hon ble Allahabad High Court in M/s Metro Institutes of Medical Sciences Pvt. Ltd. [ 2017 (10) TMI 784 - ALLAHABAD HIGH COURT] the concerned respondent authority is directed to immediately allow the petitioner-Firm to login on the GST portal for completing the process of migration for uploading its returns and to deposit the due tax. The present writ petitions are allowed. - HON'BLE DR. JUSTICE PUSHPENDRA SINGH BHATI AND HON'BLE MR. JUSTICE MUNNURI LAXMAN For the Petitioner(s) : Mr. Prateek Gattani For the Respondent(s) : Mr. Kuldeep Vaishnav Mr. Adnan Belim for Mr. Hemant Dutt ORDER PER 1. These civil writ petitions have been preferred under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t to the Petitioner Firm beyond the period as prescribed under Section 34 of the CGST Act / RGST Act. 2. The brief facts of the case are that the petitioner is a Firm engaged in the business of shipping, logistic, clearing and forwarding operations. The petitioner-Firm was earlier registered under the provisions of the Rajasthan Value Added Tax Act, 2003 with the Commercial Taxes Department, Government of Rajasthan vide TIN No. 08072660739. 3. With effect from 1.7.2017, a new law was introduced namely Goods and Services Tax Act (GST) and in the said Act, the State VAT Authorities were authorised by the Goods and Services Tax Network (GSTN) for providing an ID and a Password to the existing dealers and migrating them from existing TIN number ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Rajasthan Goods and Services Tax Department. The petitioner-Firm also approached the helpdesk team of respondent No. 2 and it received an email on 19.11.2018 from helpdesk team, wherein the petitioner-Firm was directed to approach the Nodal Officer. In terms of the aforesaid email, the petitioner-Firm approached its jurisdictional Officer/Nodal Officer and submitted all the details/documents as required in terms of Rule 24 (2) (a) of the CGST Rules/RGST Rules 2017 for completion of the process of migration. 7. Learned counsel for the petitioner submits that petitioner-Firm has entered into various transactions with provisional GSTN issued by respondents under Section 139 of CGST Act/RGST Act read with Rule 24 (1) of the CGST Rules/RGST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on, other than a person deducting tax at source or an Input Service Distributor, registered under an existing law and having a Permanent Account Number issued under the provisions of the Income-tax Act, 1961 (Act 43 of 1961) shall enroll on the common portal by validating his e-mail address and mobile number, either directly or through a Facilitation Centre notified by the Commissioner. (b) Upon enrollment under clause (a), the said person shall be granted registration on a provisional basis and a certificate of registration in FORM GST REG-25, incorporating the Goods and Services Tax Identification Number therein, shall be made available to him on the common portal: Provided that a taxable person who has been granted multiple registrations ..... X X X X Extracts X X X X X X X X Extracts X X X X
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