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2022 (10) TMI 504 - HC - GSTTransfer of registration of the dealer pursuant to the death of the proprietor of the firm - Inaction of the GST department in opening the portal qua the petitioner - GSTIN of the transferee and the transferor were not linked only on account of the information not being provided electronically on the common portal in FORM GST REG-16 - HELD THAT:- This absolute hypertechnical ground cannot be considered valid so as to deny the petitioner from the opportunity to link the GSTIN of his father’s firm with the new GSTIN number of the firm. As a matter of fact, the petitioner gave the intimation about the death of the proprietor of the firm which fact establishes his bonafides that he is desirous of removing the anomalies and clearing off the tax liability. The respondents are directed to activate the common portal and allow the petitioner to upload the appropriate information in FORM REG- 16 within next 30 days. As soon as the information is provided, the GSTIN number of the transferee and the transferor shall be linked as per clause 3(b) of the Circular dated 28.03.2019 - writ petition allowed.
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