M/S Agrawal Apparels vs. The Commissioner Of State Tax,Odisha
Held
The Court held that the prayer for restoration of the RC was not required as the petitioner's GSTIN was still valid. The petitioner was granted liberty to migrate to GST if they wished.
Facts
The petitioner sought restoration of their Registration Certificate (RC) under the GST regime. The respondent submitted that the petitioner was issued a valid GSTIN and could migrate to GST by furnishing required information.
Key Issues
Whether the restoration of a Registration Certificate is necessary when a valid GSTIN has already been issued and the tax payer can migrate to the new regime.
Sections Cited
Section 139
AI-generated summary — verify with the full judgment below
W.P.(C) No.21408 of 2017 04. 09.11.2017 Heard learned counsel for the respective parties. A memo has been filed by the learned Addl. Standing Counsel for the Commercial Tax Department annexing a communication dated 3.11.2017 and draws our attention to Para-2 the reof which is as follows: 2. Section 139 of the GST Act provides for issuing of provisional Regi stration Number along with a provisional Registration Certificate to every such tax payer regi stered under any of the existing law and possessing a valid PAN. In this case, the petitioner was issued with GSTIN 21AACHG5757Q1ZX against vat tin 21025700629. The GSTIN so issued is stil l valid and the petitioner can migrate to GST by furnishing the required information. Thus, th e prayer for restoration of the RC is not required since the GSTIN is still valid as on today.
The status of the GSTIN as downloaded from GST portal is enclosed herewith.
In view of the above, nothing remains further to be considered in the present writ application. Accordingly, the writ petition stands disposed of. The petitioner is at l
The judgment continues below.
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