IMPORTANT POINT
The court emphasized the importance of rectifying technical errors in the GST migration process and ensuring the activation of GSTINs to enable taxpayers to avail input tax credit and fulfill tax liabilities.

ORDER :

Bhargav D. Karia, J.

1. Learned advocate Mr.Sanket Gupta for learned advocate Mr.Anand Nainawati for the petitioner, has tendered draft amendment. The same is allowed in terms of the draft. To be carried out immediately.

2. By way of this petition filed under Article 226 of the Constitution of India, the petitioner has prayed for the following reliefs.

“(i) Issue a writ of Mandamus or a writ in the nature of Mandamus or a writ in the nature of Certiorari, or any other appropriate writ, order or direction, under Article 226 of the Constitution of India directing the Respondents to forthwith activate the GSTIN 24AADHC3412R1ZC of the Petitioners w.e.f. 01.07.2017 and grant final certificate of registration to the Petitioners from 01.07.2017 and appropriating the GST paid and returns filed by the Petitioners under the current GSTIN thereunder, or

(ii) Issue a writ of Mandamus or a writ in the nature of Mandamus or a writ in the nature of Certiorari, or any other appropriate writ, order or direction, under Article 226 of the Constitution of India directing the Respondents to allow the Petitioners to file returns, avail input tax credit and pay applicable tax under currently active GSTIN 24AADHC3412R2ZB for the period from July 2017 to March 2018, or

(iia) That this Hon'ble Court be pleased to issue a writ of Mandamus or a writ in the nature of Mandamus or a writ in the nature of Certiorari, or any other appropriate writ, order or direction, under Article 226 of the Constitution of India directing the Respondents to allow the Petitioners to file returns for the period from July 2017 to March 2018, avail and utilize input tax credit for the said period and pay applicable tax in accordance with law under the currently active GSTIN 24AADHC3412R2ZB;

(iii) Issue a writ of Mandamus or a writ in the nature of Mandamus or a writ in the nature of Certiorari, or any other appropriate writ, order or direction, under Article 226 of the Constitution of India directing the Respondents to allow the Petitioners to file returns, avail input tax credit and pay applicable tax for the period from July 2017 till March 2018 by activating the GSTIN 24AADHC3412R3ZA with effect from 01.07.2017 and also appropriating the GST paid and returns filed by the Petitioners under the current GSTIN ie., 24AADHC3412R2ZB thereunder, and

(iv) Issue a writ of Mandamus or a writ in the nature of Mandamus or a writ in the nature of Certiorari, or any other appropriate writ, order or direction, under Article 226 of the Constitution of India restraining the respondents from imposing any late fee or penalty under the GST Acts for non-filing/late filing of returns by the Petitioners under the GST Acts because of non-completion of migration process of the Petitioners;

3. Brief facts of the case are as under.

3.1 The Petitioner is engaged in the supply of ZENON system/machinery on sale/collection of usage charges to various sugar producing industries in the name and style of Camway Concepts since last many years as a proprietary concern of Chetan Kishorchandra Jobanputra HUF. The petitioner has taken over the said business as a going concern from a partnership firm viz. Shri Mahalaxmi Enterprises, which was registered with the VAT Department under the Gujarat Value Added Tax Act, 2003 vide Registration No.24223901256.

3.2 The Petitioner intimated the VAT Department about the said change in the constitution of the firm. Accordingly, the VAT Department issued an amended registration certificate to the Petitioner.

3.3 It is submitted that with effect from 01st July, 2017 the GST regime has been implemented. The VAT registration of the Petitioner was auto-migrated in GST and they were allotted provisional GSTIN 24ABNFS1856N1ZK in respect of the TIN 242223901256.

3.4 However, due to some technical error, the provisional GSTIN allotted to the Petitioner on migration of data from VAT to GSTIN, was linked with the PAN ABNFS1856N of the partnership firm viz. Shri Mahalakshmi Enterprises inst