- (1.) Short rejoinder affidavit filed today is taken on record.
(2.) Heard Shri Shubham Agrawal, learned counsel for the petitioner; Shri C.B. Tripathi, learned Special Counsel appearing for the Department/respondents no. 1 to 4 and Shri B.K. Singh Raghuvanshi, learned counsel appearing for the respondents no. 5 and 6.
(3.) The petitioner is partnership firm and was registered as such under the Trade Tax Act. After imposition of Goods and Services Tax Act the petitioner applied for registration in the name of the firm, but inadvertently filed the PAN number of the one of the partner of the firm. Subsequently, the petitioner made a fresh application for registration with the PAN number of the firm. However, new ID was generated and password was also issued with effect from 24.8.2017. The registration for the G.S.T. (Goods and Services Tax) was required to be done from 1st of July 2017.;