2018 Taxo.online 115

WRIT TAX No. – 631 of 2018 dated 12.04.2018





Central Goods and Service Tax Act 2017

Krishna Murari, Justice & Ashok Kumar, Justice

In favour of assessee

High Court


Represented by: – 

Petitioner: – Rahul Agarwal  

Respondent: – C.S.C., A.S.G.I. 

Order: – 

Heard Sri Rahul Agarwal, learned counsel for the petitioner, Sri C.B. Tripathi, learned Special Counsel for the State and Sri Vinay Kumar Pandey, learned counsel for the respondent no.2. 

Petitioner is unit of a company incorporated under the Companies Act, 1956 and registered under the U.P. VAT Act with effect from 01.04.2011. After the enforcement of the GST with effect from 01.07.2017, the petitioner was required to generate a user ID and password for migration from VAT to GST and for the purpose U.P. VAT Department was authorised by the Goods and Services Tax Network (GSTN) for providing ID and password to the existing dealer to migrate existing TIN to new GST numbers.  

The petitioner being a corporate entity made an application for migration to the Goods and Service Tax under the signature of one of its Directors namely Shri Dheeraj Jain and in support of the documentation the PAN card was appended. The petitioner was allotted a registration number for the purpose of Goods and Services Tax. However, in the registration the legal name of the petitioner has wrongly been mentioned as Dheeraj Jain. The GST registration number, user ID and password has been connected to the PAN number of Dheeraj Jain, who is one of the Director of the company. The migration process was completed using registration number and password allotted to the petitioner though it was incorrect.  

The grievance of the petitioner is that despite repeated request, reminder and also personal meeting with the officials the error is not being rectified. Vide a letter dated 03.02.2018 sent by Joint Commissioner/Nodal Officer (GST), Moradabad Zone, Moradabad with respect to the grievance of the petitioner regarding incorrect particulars recorded in the registration number during migration but in vain.  

Learned counsel for the petitioner also points out that the petitioner was orly informed that system of migration has been closed by Goods and Services Tax Network and there is no possibility of generating correct particulars and entering them into the GST portal.  

In view of above facts, the petitioner has approached this Court seeking a mandamus commanding the respondents to correct the registration form of the petitioner by substituting the correct entries to match with PAN number of the petitioner (PAN No. AACCL0519Q) and for the purpose, if requires, the migration portal be opened.  

We see no reason why the authorities are not opening the portal to enable the petitioner to correct the particulars which are wrongly reported in the registration.  

Sri Vinay Kumar Pandey, learned counsel appearing for the Union of India under whose control Goods and Services Tax Network function, has assured the Court that necessary steps should be taken to redress the grievance of the petitioner.  

Sri C.B. Tripathi, learned Special Counsel has also no objection to the prayer being granted.  

In the interest of justice, we dispose of the writ petition commanding the respondents to carry out necessary correction in the form of the petitioner in respect of legal name, constitution of the business, the registration details, user ID and password to match with the PAN No.AACCL0519Q of the petitioner’s company and, if necessary, to open the portal for carrying out the correction. The necessary steps be taken within 10 days from the date of receipt of a certified copy of this order.

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