2019 (12) TMI 164

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....ER : SRI.HARISANKAR V. MENON SMT.MEERA V.MENON JUDGMENT The petitioner is a club which was holding a service tax registration during the pre-GST period. Subsequent to the implementation of GST with effect from 01.07.2017, the petitioner had sought for permission to migrate to the GST regime as provided under Section 25 of the CGST Act. It is relevant to note that the petitioner was also allo....

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....e the provisional GSTIN that was earlier granted to the petitioner, the petitioner inadvertently showed the new GSTIN that had been allotted to him in July 2018. This led to the respondents taking a stand that the migration to the GST to cover the period from July 2017 onwards could not be accepted. In the communication issued to the petitioner, which is impugned in this writ petition, the stand o....

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....atement as well as an additional statement have been filed on behalf of respondents 1, 2 and 4, wherein, the sequence of events leading to the rejection of the application preferred by the petitioner is narrated. The principal contention in justification of Ext.P7 order is that it was on account of the furnishing of erroneous GSTIN by the petitioner that the migration process could not be complete....

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....that was subsequently obtained by him in July 2018. At any rate, there is no dispute with regard to the identity of the petitioner either under the new number allotted to him or under the provisional number allotted to him earlier, and hence, there would be no prejudice caused to the respondents through a permission to migrate the accumulated credit from July 2017 onwards to the GST system with ef....