TaxTMI 
TaxTMI 
2019 (2) TMI 1935
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....ecords. 2. The petitioner-company has filed the present writ petition seeking following reliefs : (i) Issue a suitable writ, order or direction in the nature of mandamus commanding respondent Nos. 2 and 3 to correct the GST registration certificate issued to the petitioner by correcting the mistake therein (copy annexure No. 1 to writ petition). (ii) Issue a writ, order or direction in the nature of mandamus directing the respondents to permit the petitioner to file its returns as per provision of the Uttarakhand GST Act, 2017 and also permit the petitioner to submit form GST TRAN-01, through common portal and treat it, filed within time, after correcting the GST registration certificate issued in form GST REG-06. ....
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....nd registration number 05AFCPK8752NIZI was allotted to it. While applying for migration, the petitioner-company submitted the PAN card of the company, as it was identifiable through the PAN number issued by the Income-tax Department, but while issuing the GST registration to company in form GST REG-06, the PAN number of Rakesh Kumar Khandelwal, one of the directors of the company, was wrongly mentioned, in place of PAN number of the company. It is also contended that in the provisional GST registration number also the PAN number of one of the director of company, namely, Rakesh Kumar Khandelwal was wrongly mentioned. In the provisional registration certificate issued by the GST Council in pursuance of the migration from VAT registration to ....
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....e-GST period. It is contended that the petitioner applied for migration of the registration, from VAT to the GST well within time as provided under the law and the petitioner-company duly submitted the PAN number of the company and the details of the directors of the company and their PAN numbers, but while issuing the provisional GST registration to the petitioner-company the legal name of the petitioner-company was mentioned as Rakesh Kumar Khandelwal in place of petitioner-company's name-M/s. Gopal Auto India Pvt. Ltd. 6. The learned counsel for the petitioner-company would also submit that the application for the registration is to be submitted online under the rule 8 of the CGST Rules, 2017, and the rule provides that the applic....
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....in form GST TRAN-1 and the tax benefit and input credit paid by it under the VAT Act and the Central Sales tax Act could not be given to it. 7. The learned counsel for the Department would submit that the monthly returns and application in form of GST TRAN-1 only can be furnished, by the petitioner-company online and it cannot be furnished manually. Learned counsel would further submit that the portal was open for a certain period and the petitioner-company failed to file its monthly returns within time and thereafter the portal was closed and it cannot be re- opened now. 8. Except the online portal for uploading monthly returns and GST TRAN- 1, no other mechanism is provided and if the same are not uploaded within stipulated period o....