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2019 (12) TMI 164

..... lier granted to the petitioner, the petitioner inadvertently showed the new GSTIN that had been allotted to him in July 2018. This led to the respondents (revenue) taking a stand that the migration to the GST to cover the period from July 2017 onwards could not be accepted. - the stand of the respondents is only that the application for migration was belated. HELD THAT:- It is not in dispute in the instant case that the petitioner had availed of the extended time limit granted through the Notification dated 06.08.2018 to prefer an application for migration on 09.08.2018, well before the last date of 31.08.2018 prescribed by the respondents. No doubt, there was an inadvertent error occasioned by the petitioner while furnishing the GSTIN numb .....

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..... er was also allotted a provisional GSTIN. Thereafter, since it was not able to complete the registration process during the time granted by the department, the provisional GSTIN that was allotted to them was cancelled. On account of of that, the petitioner was not able to file the GST returns from July 2017 onwards. The petitioner, however, approached the respondents for the allotment of a regular GSTIN and obtained one in July 2018. In the meanwhile, through a Notification dated 06.08.2018, assessees were given an opportunity to prefer their application for migration to the GST if they had not already done so, on or before 31.08.2018. Acting on the said Notification, the petitioner preferred an application (Ext.P2) for migration to the GST .....

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..... in justification of Ext.P7 order is that it was on account of the furnishing of erroneous GSTIN by the petitioner that the migration process could not be completed within time, and therefore had to be rejected by the respondents. 3. I have heard the learned counsel for the petitioner and also the learned Standing counsel for the respondents. On a consideration of the facts and circumstances of the case as also the submissions made across the Bar, I am of the view that it is not in dispute in the instant case that the petitioner had availed of the extended time limit granted through the Notification dated 06.08.2018 to prefer an application for migration on 09.08.2018, well before the last date of 31.08.2018 prescribed by the respondents. N .....

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