- (1.) Heard Sri Rahul Agarwal, learned counsel for the petitioner, Sri C.B. Tripathi, learned Special Counsel for the State and Sri Vinay Kumar Pandey, learned counsel for the respondent no.2.
(2.) Petitioner is unit of a company incorporated under the Companies Act, 1956 and registered under the U.P. VAT Act with effect from 01.04.2011. After the enforcement of the GST with effect from 01.07.2017, the petitioner was required to generate a user ID and password for migration from VAT to GST and for the purpose U.P. VAT Department was authorised by the Goods and Services Tax Network (GSTN) for providing ID and password to the existing dealer to migrate existing TIN to new GST numbers.
(3.) The petitioner being a corporate entity made an application for migration to the Goods and Service Tax under the signature of one of its Directors namely Shri Dheeraj Jain and in support of the documentation the PAN card was appended. The petitioner was allotted a registration number for the purpose of Goods and Services Tax. However, in the registration the legal name of the petitioner has wrongly been mentioned as Dheeraj Jain. The GST registration number, user ID and password has been connected to the PAN number of Dheeraj Jain, who is one of the Director of the company. The migration process was completed using registration number and password allotted to the petitioner though it was incorrect.;