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PIYUSH AGRAWAL
Santosh Kumar – Appellant
Versus
Additional Commissioner Grade-2 – Respondent
JUDGMENT
Piyush Agrawal, J.
Heard Sri Aditya Pandey, learned counsel for the petitioner and Sri Rishi Kumar learned Standing Counsel for the respondents.
2. Since the issues involved in these two writ petitions are similar, therefore, the same are being decided by the common order.
3. The present writ petitions have been filed assailing the order dated 7.1.2022 passed by the respondent no.1 in GST Appeal Nos.67 of 2020 & 66 of 2020, Assessment Year 2018-19 under the provisions of Section 73 of the UP Goods and Services Tax Act, 2017, whereby the order passed on 10.07.2020 was confirmed.
4. Learned counsel for the petitioner submitted that prior to commencement of GST regime, the petitioner was registered under the VAT Act as well as under the Service Tax Act under the trade name M/s Akash Enterprises. He further submitted that under the VAT Act, the petitioner is having TIN No.09278704481S and under the Service Tax Act, the petitioner is having registration No.ATIPK4398ND001. He further submitted that after enforcement of GST regime, the petitioner were required to be migrated only one GSTIN, but due to the fault of respondents, two GSTINs were provided by the authorities; one unde
Authority must follow prescribed procedures for disallowing input tax credit as per the relevant circular when incorrect GSTIN is declared.
The court affirmed the right to correct bonafide errors in GST filings, emphasizing fair application of tax laws in line with past judgments.
The court established that a GST registration can only be cancelled based on a valid application, and erroneous cancellations due to technical issues must be rectified.
Court finds that cancellation of GSTIN without due process negates penalties for tax evasion, as legitimate e-way bills were generated, indicating no intent to evade tax.
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