https://www.taxtmi.com/caselaws?id=751584 Gujarat HC disposed of petition seeking GSTIN activation and final registration certificate from 01.07.2017. Court held petitioner was not at fault for inability to utilize provisional GST number during business transition from partnership to proprietorship. GSTN Portal failed to properly map petitioner's PAN with GST number, preventing input tax credit utilization from July 2017 to March 2018. Court directed department to make petitioner's 2018 GST number effective from 01.07.2017, enabling recovery of input tax credit for goods purchased during the interim period. en-us Thu, 04 Apr 2024 00:00:00 +0530 Wed, 30 Apr 2025 12:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751584 Gujarat HC disposed of petition seeking GSTIN activation and final registration certificate from 01.07.2017. Court held petitioner was not at fault for inability to utilize provisional GST number during business transition from partnership to proprietorship. GSTN Portal failed to properly map petitioner's PAN with GST number, preventing input tax credit utilization from July 2017 to March 2018. Court directed department to make petitioner's 2018 GST number effective from 01.07.2017, enabling recovery of input tax credit for goods purchased during the interim period. Case-Laws GST Thu, 04 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751584