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PIYUSH AGRAWAL
Santosh Kumar – Appellant
Versus
Additional Commissioner Grade-2 – Respondent
| Table of Content |
|---|
| 1. petitioner challenges gst registration issues (Para 3 , 4 , 5) |
| 2. petitioner seeks benefit of new circular (Para 6 , 7 , 8) |
| 3. court examines circular applicability (Para 9 , 10 , 11 , 12) |
| 4. benevolent circular benefits during litigation (Para 13 , 14) |
| 5. court remands case for fresh decision (Para 15 , 16 , 17) |
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 petitione
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.
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