2017 Taxo.online 6

WRIT TAX No. – 583 of 2017 dated 24.08.2017

M/s MODERN PIPE INDUSTRIES

STATE OF U.P. & 5 ORS.

2017

GST

Central Goods & Services Tax Act, 2017

Pankaj Mithal, Justice & Umesh Chandra Tripathi, Justice

Interim

High Court

Allahabad

Wrong Constitution of taxpayer – Grievance is constitution of business of Petitioner is registered as sole proprietor in place of partnership firm – Respondent counter that Joint Commissioner of office of Commissioner State Tax expected to issue GST ID/Password afterwards a amendment is registration certificate can be made – Held: – No penal action would be initiated against the petitioner on non-filing of the GST returns and deposit of tax thereon provided the returns and the tax is deposited within two weeks of the issuance of the correct registration certificate – Relisted.

Represented by: – 

Petitioner: – Piyush Agrawal 

Respondent: – C. S. C., A. S. G. I., C. B. Tripathi &Krishna Agarwal 

 Order: – 

The short grievance in this petition is under the GST the petitioner has been registered as sole proprietor in place of a partnership firm. In the short counter affidavit filed on behalf of respondents no. 1 to 4 in paragraph 11 it has been stated that the Joint commissioner (IT) in the office of the Commissioner State Tax, Lucknow is expected to issue new GST ID/pass word to the petitioner as a partnership firm shortly whereupon necessary amendment in the registration certificate shall be made.  

In view of the above, let necessary GST ID/ pass word in the name of partnership firm be issued within a period of two weeks from today and the registration certificate be corrected within a week thereafter.  

List this petition on 6th September 2017.  

In the meantime, no penal action would be initiated against the petitioner on non filing of the GST return and deposit of tax thereon provided the returns and the tax is deposited within two weeks of the issuance of the correct registration certificate.