2020 (7) TMI 547

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....ated:- 3-6-2020<br>Writ Petition No. 31285 of 2019 - -<br>GST<br>Dr. Justice Anita Sumanth For the Petitioner : Mr.A.N.R.Jeya Prathap For the Respondents : Mr.A.P.Srinivas Senior Standing Counsel, Mr. J. Kumaran Additional Government Pleader, Mr.V.Sundareswaran Senior Panel Counsel ORDER The petitioner is a manufacturer of Insoles, presently registered as a dealer under the provisions ....

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.... of the registration process using the user (provisional) ID, the same becomes the GSTN for the purposes of GST. 4. The petitioner states that since no provisional ID was received from GSTN, it proceeded to utilise an ID using random units that, admittedly, has no basis and was defective. Using this ID, business was conducted during the period 01.07.2017 to 21.08.2017 and credit was also earned....

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....ounter has been filed on behalf of the respondents 3 to 5 being the Commercial Taxes Authorities at Puducherry, wherein the aforesaid narration of facts is more or less admitted. 8. Mr. J. Kumaran, learned Additional Government Pleader appearing for the Commercial Tax Authoritiesalso fairly states that what appears to have transpired in this case is a simple human error and no serious objection....