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Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
<h1>Court Orders New GST ID for Partnership Firm; Corrected Certificate Due in a Week. No Penalties for Late Filing</h1> The Allahabad HC directed the Joint Commissioner to provide a new GST ID/password to the petitioner partnership firm within two weeks. The registration ... Correction of GST registration - Issuance of GST ID and password - Interim protection from penal action for delayed GST returnsIssuance of GST ID and password - Correction of GST registration - Direction to issue GST ID/password in the name of the partnership firm and to correct the registration certificate within specified timelines. - HELD THAT: - The respondents, through their affidavit, stated that the Joint Commissioner (IT) would issue a new GST ID/password in the name of the partnership firm and thereafter amend the registration certificate. The Court directed that the GST ID/password in the name of the partnership firm be issued within two weeks from the date of the order and that the registration certificate be corrected within one week after issuance of the ID/password. These are mandatory timelines imposed on the tax authorities to give effect to the correction of the assessee's registration status.Authorities directed to issue GST ID/password in the partnership firm's name within two weeks and to correct the registration certificate within one week thereafter.Interim protection from penal action for delayed GST returns - Grant of interim protection against penal action for non-filing of GST returns and non-deposit of tax subject to conditions. - HELD THAT: - Pending compliance with the directions to issue the correct registration certificate, the Court restrained initiation of penal action for non-filing of GST returns and non-deposit of tax on the condition that the petitioner files the returns and deposits the tax within two weeks of issuance of the corrected registration certificate. This conditional protection balances the petitioner's grievance about erroneous registration with the tax authority's interest in compliance.No penal action to be initiated provided returns are filed and tax deposited within two weeks of issuance of the corrected registration certificate.Final Conclusion: The petition is disposed by directing the respondents to issue a GST ID/password in the name of the partnership firm within two weeks and to amend the registration certificate within one week thereafter; meanwhile, penal action for delayed returns is stayed provided the petitioner files returns and deposits tax within two weeks of receipt of the corrected registration certificate. The Allahabad High Court ordered the Joint Commissioner to issue a new GST ID/password to the petitioner as a partnership firm within two weeks. The registration certificate should be corrected within a week thereafter. No penal action will be taken against the petitioner for non-filing of GST return if filed within two weeks of receiving the correct registration certificate. Case listed for September 6, 2017.
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