9911796707
TMI Blog2020 (7) TMI 547X X X X Extracts X X X X X X X X Extracts X X X X ..... ion No. 31285 of 2019 - - X X X X Extracts X X X X X X X X Extracts X X X X ..... (provisional) ID, the same becomes the GSTN for the purposes of GST. 4. The petitioner states that since no provisional ID was received from GSTN, it proceeded to utilise an ID using random units that, admittedly, has no basis and was defective. Using this ID, business was conducted during the period 01.07.2017 to 21.08.2017 and credit was also earned. Since, it was unable to utilise the credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to 5 being the Commercial Taxes Authorities at Puducherry, wherein the aforesaid narration of facts is more or less admitted. 8. Mr. J. Kumaran, learned Additional Government Pleader appearing for the Commercial Tax Authoritiesalso fairly states that what appears to have transpired in this case is a simple human error and no serious objection is put forth permitting the petitioner to access the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yer is that the petitioner should be permitted to deposit tax, penalty and interest under Section 50 of the PGST Act. Such a prayer is premature, since no assessment has been made in the present case. The petitioner may canvass the same, if so inclined, at the time of assessment and such prayer, if and when put forth, shall be considered by the Authorities in accordance with law. 12. The Writ Pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
