2025 (5) TMI 2067

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....itioner was registered under the Rajasthan Value Added Tax Act, 2003, (for short 'VAT') as well as Central Sales Tax Act, 1956. With the implementation of the Goods and Services Tax Act, 2017 (for short 'GST'), the petitioner under Section 139 of the CGST Act, 2017 was given a certificate of registration on provisional basis. Petitioner gave number of reminders for grant of regular registration and on receiving no response, filed a fresh application for grant of registration certificate and was granted registration w.e.f 31.05.2018. Hence, the present petition. 3. Learned counsel for the petitioner submits that the petitioner was a registered person under the erstwhile taxation regime and had to migrate from VAT to GST. It was under the wr....

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....istered under the existing law:- (1) (a) Every person, other than a person deducting tax at source or an Input Service Distributor, registered under an existing law and having a Permanent Account Number issued under the provisions of the Income-tax Act, 1961 (Act 43 of 1961) shall enrol on the common portal by validating his e-mail address and mobile number, either directly or through a Facilitation Centre notified by the Commissioner. (b) Upon enrolment under clause (a), the said person shall be granted registration on a provisional basis and a certificate of registration in FORM GST REG-25, incorporating the Goods and Services Tax Identification Number therein, shall be made available to him on the common portal: Provided that a ....

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....pecific provisions were enacted to ensure smooth migration of the persons from the VAT to GST. 7. Under Section 139 of the Act subject to prescribed conditions the provisional registration certificate had to be issued from 01.07.2017 to the person registered under the VAT Act and having a valid Permanent Account Number (for brevity 'PAN'). As per Section 139 (3) on an application made by the person of not being liable to registration under Rule 22(2) or 24 of CGST Rules, the provisional registration certificate issued is deemed to be cancelled. Rule 24 provides that person registered under the VAT Act shall enroll on common portal validating the email address, mobile number and upon enrollment a provisional registration certificate shall....

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....is linked with PAN. Department provided the provisional as well as the regular registration on common portal. Even in case of a default by the petitioner to disclose provisional registration while applying for a new registration certificate, the common PAN number filed would have depicted that the petitioner was already holding a provisional registration certificate. 11. The eligibility of the petitioner for registration under the GST Act is not in dispute. The issue is only with regard to the intervening period of 01.07.2017 to 30.05.2018, which is due to filing an application in a wrong form by the petitioner. 12. It cannot be lost sight of that under Rule 24(2) of the CGST Rules, the Commissioner has power to extend the period beyond t....