2024-VIL-362-GUJ
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SGST High Court Cases

GST - Change in constitution of firm – Activation of GSTIN with retrospective date - Non-completion of migration to GST regime due to mismatch of PAN and the provisional GSTIN – Petitioner seeking activation of its GSTIN, obtained on 05th April, 2018, to be made effective from 01.07.2017 and granting final certificate of registration to the from 01.07.2017 and allow petitioner to file returns for the period from July 2017 to March 2018, avail and utilize input tax credit – HELD - there is no fault on part of the petitioner for not being able to utilise the provisional GST number which was given to the petitioner on transition after the petitioner has taken over the business of the proprietorship concern. The GSTN Portal is required to map the PAN number of the petitioner with the GST number instead of PAN number of the partnership firm, which was not done and therefore, the petitioner was unable to utilise the ITC during the interregnum period for the goods purchased from 01st July, 2017 till March, 2018 - there was no option for the petitioner but to obtain new PAN number for the proprietorship which was inactive and there was no question of filing GST Returns with regard to the GSTN which was allotted to the petitioner after mapping of PAN number as the petitioner had already obtained fresh GSTN number. Therefore, the only remedy which would be available to the Department was to get the GST number which was obtained by the petitioner in the year 2018 to make it effective from 01st July, 2017 so as to enable the petitioner to get the input tax credit for the goods purchased during the interregnum period from 01st July, 2017 to March, 2018 - respondent authorities are directed to activate the petitioner’s currently active GSTIN with effect from 01st July, 2017 – the petition is allowed
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