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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>Petitioner's GST migration issue resolved promptly by Department, no penal action if returns filed promptly</h1> 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 ... Clerical error rectification - registration migration to GST - interim protection from penal action for non-filing - conditional relief pending rectificationClerical error rectification - registration migration to GST - Rectification of incorrect PAN in the migration ID/password issued for GST registration. - HELD THAT: - The Court found that the migration ID/password issued by the Department contained the PAN of one partner instead of the PAN of the partnership firm, describing this as a clerical error. The Court recorded that the error can be rectified by the Department on verification of its records and directed the respondents to obtain instructions and ensure issuance of a fresh ID/password reflecting the correct PAN so that migration and subsequent compliances may proceed without difficulty.The respondents were directed to verify records and issue a fresh ID/password with the correct PAN to enable proper migration of the registration certificate.Interim protection from penal action for non-filing - conditional relief pending rectification - Grant of interim protection from penal consequences for non-filing/non-payment caused by the defective ID/password, subject to conditions. - HELD THAT: - Recognising that the defective ID/password could impede filing of GST returns and payment for July and August, 2017, the Court granted limited interim relief. The respondents were restrained from initiating penal action for non-filing of returns for the specified months provided the petitioner files the returns within two weeks of receiving the corrected ID/password and pays the tax within a further two weeks. The stay is conditional and limited to the timetable prescribed by the Court.No penal action shall be taken against the petitioner for non-filing for July and August, 2017 if returns are filed within two weeks of issuance of the correct ID/password and tax is paid within another two weeks.Final Conclusion: The petition succeeds to the extent that the Department is directed to rectify the clerical error in the migration ID/password and issue a corrected ID/password; interim protection from penal action for non-filing for July and August, 2017 is granted on the specified conditional timetable. 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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