Allahabad high court levied the penalty on the GST dept towards the harassment concerning copying the electricity bill towards furnishing GST enrollment. The applicant Ranjana Singh is being involved in the business to furnish the employment via consultancy that comes in the purview of UP. GST act. The application has applied to provide the GST registration beneath the act via online mode.
On the submission of the application, an inspection is to be performed in the business premises of the applicant and then a notice was furnished to provide specific details and the documents assisting it. On answering a submission through impugned order the application of the applicant was refused with respect to which the applicant choose to appeal towards the respondent that also gets refused.
The applicant applied towards the grant of the GST enrollment under the provision of section 25 of the Act read with rules 8 & 9 of the Goods and Service Tax Rules, 2017 giving all the requisite documents mentioned beneath the act that is Aadhaar card, PAN card, house tax receipt.
Thus on the inspection date, all the information as needed via serving officer was given. A notice was furnished in which the applicant needs to submit electricity bills or the house tax bill or any additional documents concerned to the business. Against the answer, the information and the documents as needed were given via applicant but through the impugned order that was not being refused to accept against the non-submission of electricity bill.
Justice Piyush Agarwal sees that all the documents as needed beneath the act and the law along with compliance to the show cause notice were given via applicant and excluding pointing any mistake or drawback in it the applicant must not be refused.
Court mentioned that the two authorities of state seen only through the view to harass the applicant that would not be accepted at any cost. The same mindset of the respondents in this applicant would not be accepted as the officers who come in the state functionaries need to act effectively and their action should be in accordance with the provisions of the act and the rules.
“The writ petition is allowed with a cost of Rs. 15,000/-, which shall be deposited before the High Court State Legal Services Committee, Allahabad within a period of 20 days from today. The respondents are at liberty to recover the cost from the erring Officer,”
