TMI Blog2022 (10) TMI 504X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner from the opportunity to link the GSTIN of his father s firm with the new GSTIN number of the firm. As a matter of fact, the petitioner gave the intimation about the death of the proprietor of the firm which fact establishes his bonafides that he is desirous of removing the anomalies and clearing off the tax liability. The respondents are directed to activate the common portal and allow the petitioner to upload the appropriate information in FORM REG- 16 within next 30 days. As soon as the information is provided, the GSTIN number of the transferee and the transferor shall be linked as per clause 3(b) of the Circular dated 28.03.2019 - writ petition allowed. - D. B. Civil Writ Petition No. 16147/2019 - - - Dated:- 11-10-2022 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the GST registration, and the inaction of the respondent No.4 in opening the portal so as to complete the tax liability as provided under Section 93 of the CGST Act, the instant writ petition has been preferred. The respondents have submitted a reply wherein, the averments made by the petitioner are controverted on the ground that the application for cancellation of registration was made in FORM GST REG-29 and not in FORM GST REG-16 and thus, the system did not link the GSTIN of Shri Abdul Hameed Bhati (the deceased proprietor of the firm) to the GSTIN of the petitioner herein. Learned counsel Shri Lokesh Mathur representing the petitioner, vehemently submitted that the hypertechnical stance taken by the respondents has created an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... feror. He thus urges that the necessary direction deserves to be issued to the respondents to open the common portal so that the petitioner can upload the requisite information in the FORM GST REG-16 and get the two accounts linked so as to facilitate the clearance of the tax liability and to avoid the anomalies. Learned counsel Shri Kuldeep Vaishnav appearing for the respondents, is not in a position to the dispute the fact that the GSTIN of the transferee and the transferor were not linked only on account of the information not being provided electronically on the common portal in FORM GST REG-16. We feel that this absolute hypertechnical ground cannot be considered valid so as to deny the petitioner from the opportunity to link the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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