2021 (9) TMI 1051

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....present. Present writ petition has been filed seeking a direction upon the respondent no. 6 to rectify the mistake in the GSTIN allocated to the petitioner by the GSTN. In short, undisputedly the facts as they emerge upon the pleadings are that the business of Jhas Industries was a proprietorship concern of the petitioner's father i.e. Shri Rakesh Jha. According to the petitioner, on 16.05.2017, during the VAT regime, the aforesaid sole propriety concern changed hands. The present petitioner Alok Jha who is the son of the erstwhile proprietor Shri Rakesh Jha became the proprietor of the business Jhas Industries. Upon enforcement of the GST of Central GST Act, 2017 and UP GST Act, 2017 w.e.f 01.07.2017, a provisional GSTIN was gene....

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....on 05.06.2017 which also appears to have been responded to on the same date. Thus, it cannot be disputed that before the GST Act came to be enforced, the petitioner had acted with due diligence and informed the concerned regarding the mistake in the provisional GSTIN allotted to him. It is also not disputed that the matter remained pending and no correction was made. Thereafter on 24.08.2017, the petitioner appears to have applied for fresh registration as its business was being hindered on account of the above mistake in the provisional GSTIN. That application was moved under Rule 24(2) of the Rules. It has been allowed. Thus, there is no dispute with respect to the period beginning 24.08.2017. With respect to the period 01.07.2017 t....