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2019 (12) TMI 164

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..... 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 number. While he ought to have indicated the provisional GSTIN that he once held, he provided the GSTIN number that was subsequently obtained by him in July 2018. In matters where the assessee risks the loss of a substantive right that accrued to him, the revenue ought to relax the procedural requirements so as to ensure that substantive benefits accrued to assess .....

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..... 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 on 09.08.2018. While the application for migration had to indicate the provisional GSTIN that was earlier 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 taking a stand that the migration to the GST to cover the period from July 2017 onwards could not .....

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..... ideration 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. No doubt, there was an inadvertent error occasioned by the petitioner while furnishing the GSTIN number. While he ought to have indicated the provisional GSTIN that he once held, he provided the GSTIN number that was subsequently obtained by him in July 2018. At any rate, there is no dispute with regard to the identity of the petitioner either under the .....

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