GST: Officer fined for demanding unwanted documents for GST Registration

GST: Officer fined for demanding unwanted documents for GST Registration

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GST: Officer fined for demanding unwanted documents for GST Registration

There is a remarkable judgment in the case of Ranjana Singh vs State Comm Writ Tax 1084/2021 wherein Allahabad HC has observed and held as under:
1. Once the petitioner has satisfied the requirement of the law for providing PAN, Aadhar, and also house tax receipt/property receipt then the authority should not have insisted on the submission of the receipt of the electricity bill.
2. Authorities below, without whispering any word or assigning any reason had rejected the application for non-specifying possession of the business premises and insisted on the submission of the electricity bill.
3. It is clear from the records that all the documents as required under the Act and law as well as in compliance to the show cause notice were furnished by the petitioner and without pointing out any defect or shortcoming therein, the application should not have been rejected.
4. The State officer needs to act fairly and their action must be in consonance with the provisions of the Acts as well as Rules
The state officials have acted only with a view to harass the petitioner which cannot be accepted – INR 15,000/- the cost has been imposed by HC and could be claimed by the applicant [taxpayer] from such officer.
Absolutely, it is a welcome decision  as there have been many instances where departmental officers have been seeking documents that are not prescribed under law. Hope it will ensure better Tax Governance in the country.
The copy of the order is as under:
GST: Officer fined for demanding unwanted documents for GST Registration

1 Comment

  1. January 13, 2022
    PUNIT DANKHARA

    Very good

    Reply

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