M/s KHUSALI MOTORS v. THE CHIEF COMMISSIONER & ORS. – RAJASTHAN HIGH COURT
High Court, Rajasthan
Avneesh Jhingan, Justice & Maneesh Sharma, Justice
M/s KHUSALI MOTORS
v.
THE CHIEF COMMISSIONER & ORS.
D. B. CIVIL WRIT PETITON No. 6288/2023 dated 20.03.2025
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Relevant Section : Section 139
Rule Number : Rule 24
Rule Name : Central Goods & Services Tax Rules, 2017
Decision : Disposed off
Migration from VAT – Provisional registration under Section 139 – Petitioner filed fresh application for grant of registration certificate and granted registration – Wrong application filed under Rule 10 instead of Rule 24(2) – Two GSTIN issued on single PAN – Commissioner has power to extend period under Rule 24(2) – Held:Writ petition disposed – Liberty granted to petitioner to file fresh application in Form GST REG-26 with condonation of delay – Application to be processed expeditiously if filed within two weeks
Represented By:
Counsel for the Petitioner: Pankaj Ghiya
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