9911796707
TMI Blog2017 (10) TMI 784X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent nos. 3 and 6. With the consent of the learned counsels appearing on behalf of the respective parties, the present writ petition is disposed of finally without calling for the counter affidavit as there is no disputed facts involved in the present case. The brief facts of the case are that the petitioner is a company incorporated under the Companies Act, 1956 and is engaged in the business of providing health care services. The petitioner company is also engaged in the business of supplying taxable goods and services. The petitioner company was registered as a Trader under the provisions of U.P. Trade Tax Act since 15.9.1997. The said registration under the U.P. Trade Tax Act was continued under the provisions of U.P. Value Adde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent, State of U.P. It is stated by the petitioner that on 4.3.2017, the petitioner updated its PAN details on the website of the Commercial Tax Department, State of U.P. and the same was acknowledged by the Commercial Tax Department by issuing a receipt dated 4.3.2017 itself. The petitioner has made a complaint, with the Commercial Tax Department, State of U.P., for re-issue of GST provisional ID and Password with the correct PAN. According to the petitioner inspite of lapse of significant time and period, the provisional ID and Password matching with correct PAN number has not been supplied to the petitioner by the Commercial Tax Department, State of U.P. and therefore, the petitioner has made an inquiry on the website of the Commercial T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e reported upon by the petitioner was being worked on and update would be provided to the petitioner shortly. According to the petitioner that even after the aforesaid assurance till date the petitioner has not received any further email of its complaint registered with the request ID SR 1133968. According to the petitioner the petitioner company has not being given password corresponding to the new provisional ID issued to the petitioner by the Department. Since the password has not been issued to the petitioner the petitioner is unable to complete the process of migration so as provided under Section 139 of GST Act read with Rule 24(1) of the CGST Rules, 2017. Section 139 of the GST Act provides the procedure for migration of existing t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lidating 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 under the existing law on the basis of a single Permanent Account Number shall be granted only one provisional registration under the Act." According to the petitioner the petitioner is unable to complete the process of migration under the GST Act and CGST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GST Act requires a dealer has to submit monthly returns and has to deposit due and legitimate tax thereon. In absence of provisional ID and Password and correct PAN number under the GST Act a dealer cannot submit any return in form GSTR 3-B, GSTR-1 as also cannot deposit its tax. According to the petitioner there is no fault of the petitioner company for the provisional ID and Password corresponding to the provisional ID not being issued to the petitioner by the GST Network/ concerned respondent authority. Though the petitioner is approaching the appropriate authorities by requesting and writing the letters for supplying of the password well within the due date for filing its return but no heed has been paid by the authority concerned. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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