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of <h1>Petitioner granted GST registration backdated to July 2017 after portal mapping failure prevented input tax credit utilization</h1> <h3>M/s. Camway Concepts Versus Union of India & Ors.</h3> M/s. Camway Concepts Versus Union of India & Ors. - 2024 (87) G. S. T. L. 98 (Guj.) Issues Involved:1. Activation of GSTIN and granting final certificate of registration.2. Filing returns, availing input tax credit, and paying applicable tax for the specified period.3. Restraining the respondents from imposing late fees or penalties due to non-completion of the migration process.Judgment Summary:Issue 1: Activation of GSTIN and Granting Final Certificate of RegistrationBy way of this petition filed u/s Article 226 of the Constitution of India, the petitioner has prayed for reliefs including the activation of GSTIN 24AADHC3412R1ZC from 01.07.2017 and granting final certificate of registration. The petitioner, engaged in the supply of ZENON system/machinery, faced issues due to a technical error where the provisional GSTIN was linked with the PAN of a partnership firm instead of the petitioner's PAN. The provisional GSTIN was suo-moto cancelled due to a mismatch, and subsequent GSTINs were also cancelled or inactive. The petitioner obtained a new GSTIN on 05.04.2018 and filed returns under this number but could not file returns for the period from July 2017 to March 2018 due to portal restrictions.Issue 2: Filing Returns, Availing Input Tax Credit, and Paying Applicable TaxThe petitioner requested the reactivation of the second provisional GSTIN to file returns for the period from July 2017 to March 2018 and avail input tax credit. Despite multiple communications and visits to various authorities, the issue remained unresolved. The petitioner cited government notifications allowing the completion of the migration process and submitted the required documents but received no resolution. The respondents argued that the petitioner should have waited for the technical glitch to be resolved instead of obtaining a new GSTIN and that the petitioner is not entitled to carry forward or avail the benefit of input tax credit for the interregnum period.Issue 3: Restraining the Respondents from Imposing Late Fees or PenaltiesThe petitioner sought to restrain the respondents from imposing late fees or penalties for non-filing/late filing of returns due to the non-completion of the migration process. The court noted that the petitioner faced issues due to the GSTN Portal's failure to map the correct PAN, which was not the petitioner's fault. The court directed the respondent authorities to activate the GST Number 24AADHC3412R2ZB with effect from 01.07.2017 within two weeks, enabling the petitioner to get the input tax credit for the goods purchased during the interregnum period from 01.07.2017 to March 2018.Conclusion:In conclusion, the court directed the respondent authorities to activate the GST Number 24AADHC3412R2ZB with effect from 01.07.2017 within two weeks. The petition was disposed of with this direction, and the notice stood discharged.
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