2024 (9) TMI 1578

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ubstance, with the following prayers and for the sake of convenience, the facts and prayer clauses are being taken from the case being D.B. Civil Writ Petition No. 5948/2019:- "a. To issue writ of mandamus and/or any other appropriate writ(s) for directions to the Respondents for permanent migration of the Petitioner's Firm under the same Goods and Service Tax Number (GSTN) i.e. 08ABGF5773M1ZX and accordingly activate login id with appropriate login credentials at common portal; b. To issue writ of mandamus and/or any other appropriate writ(s) for directions to the Respondents for allowing /filing of returns as envisaged under the provisions of the Central Goods and Service Tax Act, 2017 / Rajasthan Goods and Service Tax A....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....to new GST numbers. 4. In accordance with the Rule 24 of the CGST Rules/RGST Rules 2017, the petitioner-Firm enrolled itself at common portal (i.e.www.gst.gov.in), by validating requisite details, after which, a provisional registration number (08ABGFA5773M1ZX) in Form GST REG-25 along with login credentials i.e. login ID and password have been provided to the petitioner-Firm on 28.06.2017. 5. After provisional registration, the petitioner-Firm submitted an application at common portal with requisite documents as required in terms of Rule 24 (2) (a) of the CGST Rules/RGST Rules. However, the petitioner-Firm received an email on 30.09.2017 from respondent No.3 stating that details of Permanent Account Number (PAN) provided by the petit....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....T Rules/RGST Rules, but since the petitioner was unable to login at the GST portal, no returns in accordance with the provisions of CGST Act/RGST Act could be filed by the petitioner-Firm. 8. Section 139 of the CGST Act, 2017 provides for the procedure for migration of existing tax payers. For ready reference the provisions of Section 139 which came w.e.f. 22.6.2017 is quoted hereinbelow: "Section-139. (1) On and from the appointed day, every person registered under any of the existing laws and having a valid Permanent Account Number shall be issued a certificate of registration on provisional basis, subject to such conditions and in such form and manner as may be prescribed, which unless replaced by a final certificate of regis....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Provided that a taxable person who has been granted multiple registrations under the existing law on the basis of a single Permanent Account Number shall be granted only one provisional registration under the Act." 10. The contention of the petitioner is that due to the inability to login at the common portal and in the absence of the migration, the petitioner cannot file returns or pay taxes and discharge its GST liability from July 2017 onwards. Learned counsel has submitted that in absence of the migration the petitioner-Firm is also unable to access the various online services which are available on the GST website. The contention of the petitioner is that despite there being no fault on the part of petitioner, in the given circums....