TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Join Channel
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
Issues: (i) Whether the petitioner was entitled to directions for migration/transition of GST registration and credit, and consequent access to the portal for filing returns and claiming transitional credit; (ii) Whether the prayer to permit deposit of tax, penalty and interest under Section 50 was maintainable at this stage.
Issue (i): Whether the petitioner was entitled to directions for migration/transition of GST registration and credit, and consequent access to the portal for filing returns and claiming transitional credit.
Analysis: The petitioner had attempted to migrate from the VAT regime to the GST regime after commencement of the Puducherry Goods and Services Tax Act, 2017. The record showed that the absence of a valid provisional user ID and the use of an incorrect ID had prevented proper access to the GST portal and the filing of returns. The respondents ed that the difficulty appeared to be the result of a human error, and it was also indicated that once the competent authority issued the requisite positive recommendation, GSTN would permit access to the portal for completion of the migration process.
Conclusion: The petitioner was entitled to the migration and transition directions, and the authorities were required to issue the necessary positive recommendation and enable portal access for filing the forms.
Issue (ii): Whether the prayer to permit deposit of tax, penalty and interest under Section 50 was maintainable at this stage.
Analysis: No assessment had yet been made in the matter. In the absence of an assessment order, the request to permit deposit of tax, penalty and interest was not ripe for consideration and could only be raised, if necessary, at the stage of assessment.
Conclusion: The prayer was premature and was not granted.
Final Conclusion: Relief was granted only to the extent necessary to complete migration and enable filing of the relevant returns and credit transition, while the request concerning tax, penalty and interest was left to be considered, if raised, at the assessment stage.
Ratio Decidendi: Where migration under the GST regime is obstructed by an administrative or technical error despite the existence of entitlement, the authority may be directed to facilitate portal access and completion of the transition process; a prayer concerning tax, penalty and interest is premature before assessment.
TaxTMI 
