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TMI Blog2021 (9) TMI 1051X X X X Extracts X X X X X X X X Extracts X X X X ..... mar Tiwari,Ashok Singh,Om Prakash Srivastava ORDER List has been revised. None appeared on behalf of the respondent no. 6. However, Shri Shubham Agrawal, learned counsel for the petitioner, Shri Ashok Singh, learned counsel for the respondent no. 4, learned Standing Counsel for the State (GST) Authorities are present. Present writ petition has been filed seeking a direction upon the respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dating his Email address and mobile number in accordance with Rule 24(1)(a) of the UP GST Rules, 2017. It resulted in generation of 15 digit provisional GSTIN according to the format regulated by Rule 10(1) of the Rules. Thus, the first two characters of the 15 digit GSTIN were the characters allotted by way of State Code. The next ten characters of the GSTIN should have been the PAN number of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... part of Annexure No. 3 to the writ petition. In any case, the petitioner also appears to have lodged his grievance on the online helpdesk on the GST portal, on 05.06.2017 which also appears to have been responded to on the same date. Thus, it cannot be disputed that before the GST Act came to be enforced, the petitioner had acted with due diligence and informed the concerned regarding the mistake ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... parties and perused the record, while the revenue authorities continue to contend that the petitioner did not adopt the correct course while taking fresh registration, we find the objection is hyper-technical to merit acceptance by this Court. Once it is undisputed that the provisional GSTIN was to be generated by the GST Network upon verification of the Email and the mobile number submitted by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has Industries as on 13.06.2017, the provisional GSTIN of the petitioner that became effective on 01.07.2017 shall be corrected to record the PAN number of the petitioner Alok Jha 'ABFPJ5438B'. The above exercise may be completed within a period of one month from the date of production of a copy of this order, before the respondent no. 6. It is also clarified that in that event all the in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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