Petitioner's GST migration issue resolved promptly by Department, no penal action if returns filed promptly

The petitioner, a registered partnership firm, faced an issue with the ID/password for migration to GST due to a clerical error showing a partner's PAN instead of the firm's. The Department agreed to rectify the mistake and issue a new ID/password within a week. No penal action will be taken if returns are filed within two weeks of receiving the correct credentials and tax is paid within another two weeks. Case scheduled for listing on 19.9.2017.

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The petitioner, a registered partnership firm under the U.P. VAT Act, 2008, applied for migration to GST but faced an issue with the ID/password issued by the Department. The error, showing a partner's PAN instead of the firm's, is clerical and can be rectified easily. The Department seeks a week to correct the mistake and issue a fresh ID/password. No penal action will be taken if returns are filed within two weeks of receiving the correct ID/password and tax is paid within another two weeks. Case to be listed on 19.9.2017.

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