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2020 (6) TMI 576 - HC - GSTJurisdiction - validity of registration with wrong PAN no.- appealable order or not - Section 107 of the Goods and Services Tax Act, 2017 - HELD THAT:- There was a clear cut information from the Income Tax Department to use the one PAN No.AAEAT6828L. Despite that the petitioner had been filing particulars of the invalidated PAN Number on the basis of the Registration Number obtained. The cancellation was with effect from 30th November 2019 and not from 29.9.2018. For all these period, there were no returns, which necessitated the assessing officer to assume the role of best assessment under Section 62 of the Act. Thus for all intends and purposes, there cannot be any bonafide omission or mistake - Petition dismissed.
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