9911796707
TMI Blog2025 (4) TMI 678X X X X Extracts X X X X X X X X Extracts X X X X ..... Adv. ....For the Appellant Mr. Prabir Kr. Bhowmick, Adv. Mr. Soumen Bhattacharjee, Adv. Ms. Shradhya Ghosh, Adv. Mr. Ankan Das, Adv. ....For the Union of India/ Respondent Mr. Md. T.M. Siddiqui, A.G.P. Mr. N. Chatterjee, Adv. Mr. T. Chakraborty, Adv. Mr. S. Sanyal, Adv. ...For the State-Respondent ORDER 1. We have perused the averments made in the application for condonation of delay, bein ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the process of transition. Considering the narrow scope of the writ petition, with the consent of the learned advocates on either side the appeal as well as the writ petition is disposed of by this common judgment and order. 3. The order which was impugned in the writ petition dated 7th February, 2023, has rejected the TRAN-1 filed by the appellant/writ petitioner on the ground that the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pdesk. The appellant sent an email dated 27th June, 2017 to the CBEC helpdesk requesting to reissue a provisional ID for GST migration. The appellant/writ petitioner had enclosed the screenshot of ST-2 to show that there was technical breach in obtaining the provisional ID for GST migration. The helpdesk in reply sent an email dated 16th August, 2017, while recording the stand taken by the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the direction issued by the CBEC helpdesk. 4. For the aforesaid reasons the appeal as well as the writ petition is allowed and the impugned order dated 7th February, 2023, is set aside and the matter is remanded back to the Respondent No.1, Deputy Commissioner of Revenue, State Tax, Ballygunge to consider the application filed by the appellant/writ petitioner afresh bearing in mind the observat ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
