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of <h1>Court Orders New GST ID for Partnership Firm; Corrected Certificate Due in a Week. No Penalties for Late Filing</h1> <h3>M/s Modern Pipe Industries Versus State Of U.P. & 5 Others</h3> The Allahabad HC directed the Joint Commissioner to provide a new GST ID/password to the petitioner partnership firm within two weeks. The registration ... Seeking relief from penal action under GST - petitioner has been registered as sole proprietor in place of a partnership firm - amendment in the registration certificate - Held that:- 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. 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. 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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