SCC Online Web Edition, Copyright © 2021

Page 1 Tuesday, October 05, 2021

Printed For: Mr. Abhijeet A. Awasthi
SCC Online Web Edition: https://www.scconline.com/

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2017 SCC OnLine All 2954 : (2018) 9 GSTL 4

In the High Court of Allahabad

(BEFORE PANKAJ MITHAL AND UMESH CHANDRA TRIPATHI, JJ.)

Manu International
Versus
State of U.P.
Writ Tax No. 633 of 2017
Decided on September 12, 2017
ORDER
1. The petitioner is a registered partnership firm under the U.P. VAT Act, 2008.
2. On the enforcement of the GST, it applied for its migration to GST and for
issuance of a fresh registration certificate.
3. The Department has issued ID/password to the petitioner to get the registration
migrated but there is some defect in the issuance of the aforesaid ID/password
inasmuch as instead of containing the PAN number of the partnership firm, it depicts
the PAN number of one of its partner.
4. The aforesaid error is of a clerical nature which can be easily rectified by the
Department on verification of the records.
5. Sri C.B. Tripathi, learned Special Counsel and learned standing counsel
appearing for the Union of India seek a week's time for getting

Page: 5

instructions and to ensure that the mistake, if any, is rectified and a fresh
ID/password with the correct PAN number is issued to the petitioner so that there may
not be difficulty in the migration of the registration certificate and consequently, filing
of the return for the month of July and August, 2017.

6. List/put up on 19-9-2017.
7. In the meantime, it is provided that the respondents would not initiate any penal
action against the petitioner for non-filing of GST for the month of July and August,
2017 and for not depositing the tax in respect thereof provided the returns are filed
within two weeks of the issuance of the correct ID/password and the tax is accordingly
paid within another two weeks.
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