9911796707
TMI Blog2020 (6) TMI 576X X X X Extracts X X X X X X X X Extracts X X X X ..... to grant validity for Ext.P2 registration from 01.07.2017 by the issue of a writ of mandamus or such other writ or order or direction." 2. Prima facie, the orders Exts.P4 to P4(za) are appealable under Section 107 of the Goods and Services Tax Act, 2017. However, Mr. Harisankar V.Menon during the course of the argument pleaded that the order is without jurisdiction and it is on that account extra ordinary writ jurisdiction of this Court has been invoked. 3. The facts culminating into filing of the writ petition are that the petitioner society is an assessee under the Income Tax Act 1961. Inadvertently, the petitioner was granted two permanent account Nos. (PAN) as AAEAT6828L and AACTT3061G. On realizing the mistake, the Income Tax Departm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 30.09.2019 for the period from July 2017 to October 2019 under Section 62 of the CGST Act demanding Rs. 9,99,174/- towards tax and Rs. 2,87,728/- towards interest Exts.P4 to P4(za). He submits that the aforementioned orders have been issued only on account of the fact that no returns were filed by the petitioner under the Act with reference to registration No.32AACTT3061G2ZR on the basis of the invalidated PAN Number. The error was neither intentional or willful. In fact, with effect from March 2018, the petitioner has been filing returns under the new registration so obtained. The factum of the inadvertent mistake was in the knowledge of the first respondent. 5. In support of the aforementioned submissions reliance has been laid to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6, duly verified along with the necessary information and documents to obtain the Permanent Registration Number. The assessee obtained GST registration using the active PAN No.AAEAT6828L only on 16.2.2018. The contention of the petitioner that he had applied for fresh registration on 'realizing the mistake immediately' is not acceptable since on verification of the 2A details auto generated against the GSTIN 32AACTT3061G2ZR, it is evident that the GSTIN was used to effect inward supplies during the period. On verification of some of the sample physical invoice copies in respect of the inward supplied effected by the assessee it was ascertained that the GSTIN quoted therein was also GSTIN 32AACTT3061G2ZR. As per the provisions of Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessing officer to assume the role of best assessment under Section 62 of the Act. The judgments cited at bar Exts.P5 and P5(a), and finding therein are not in dispute ,as it pertained difficulties faced by assesses in filing returns on roll out of the new GST Scheme. Instant case is not of such nature where the petitioner, for the sake of repetition, was in 2016 informed with regard to use the PAN No. AAEAT6828L. Thus for all intends and purposes, there cannot be any bonafide omission or mistake. I would not be commenting further as it may not prejudice the right of the petitioner, in case he chooses to prefer an appeal under the GST Act. For the reason aforementioned, the writ petition is devoid of merits. Accordingly, the writ pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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