No Penalty for Non – Filing of GST return when GST Registration was wrongly done – Judgment by Allahabad High Court

No Penalty for Non – Filing of GST return when GST Registration was wrongly done – Judgment by Allahabad High Court

1.0 Introduction 

It might be the principal judgment of Allahabad High Court on the topic of GST. Since, the usage of GST from first July, 2017 many individuals were confronting the issues in getting the GST enrollment. A portion of the issue was because of site and keeping in mind that some are made by our own. 

For every one of those individuals who has conferred botch while documenting the GST enrollment, this judgment may bring help from the punishment of Non-recording the GST return. This is a short judgment however exceptionally compelling. Give us a chance to examine the realities and the potential impact of the judgment. 

2.0 The concise realities about GST Registration 

A candidate (an organization firm) wrongly connected the GST enlistment as sole proprietor. In this way, after the error, he went to the Joint Commissioner (IT) to get the conceivable arrangement. 

Since after the visit, the Joint Commissioner said that new GST ID and secret word to the solicitor as an association firm would be issued. Notwithstanding, since the GST enrollment for the sake of sole proprietor has just been issued the inquiry was whether any reformatory activity can be started against the assessee for non documenting of the GST return? 

3.0 The Decision by the Allahabad High Court 

The court has chosen that no punitive activity would be started against the candidate on non recording of the GST return and stores the expense subsequently on the off chance that he stores the assessment and documents the arrival inside two weeks of the issuance of the right enrollment testament. 

4.0 The conceivable effect of this judgment 

The conceivable effect of the judgment can convey cheers to the individuals who couldn't ready to record the arrival because of a few mistakes or due to non issuance of login ID and secret key since High Court has interpretated the law generously and gave the entire advantage of deficient foundation to the citizens. 

Thus, the planning of this judgment is great and each related citizen should take the awareness from.


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