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JHAS INDUSTRIES vs. STATE OF U.P. AND OTHERS
(Allahabad High Court)

Hon'ble Judges:

NAHEED ARA MOONIS
SAUMITRA DAYAL SINGH
Pet. Counsel
Sanyukta Singh
Shubham Agrawal
Res. Counsel
Anant Kumar Tiwari
Ashok Singh
Om Prakash Srivastava

Petitioner / Applicant

JHAS INDUSTRIES
Respondent STATE OF U.P. AND OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date Sep 21, 2021
Order No.

Writ Tax No. - 1482 of 2018

Citation

2021(9) TAXREPLY 4708
Original Order
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ORDER

List has been revised. None appeared on behalf of the respondent no. 6. However, Shri Shubham Agrawal, learned counsel for the petitioner, Shri Ashok Singh, learned counsel for the respondent no. 4, learned Standing Counsel for the State (GST) Authorities are present. Present writ petition has been filed seeking a direction upon the respondent no. 6 to rectify the mistake in the GSTIN allocated to the petitioner by the GSTN. In short, undisputedly the facts as they emerge upon the pleadings are that the business of Jhas Industries was a proprietorship concern of the petitioner's father i.e. Shri Rakesh Jha. According to the petitioner, on 16.05.2017, during the VAT regime, the aforesaid sole propriety concern changed hands. The present petitioner Alok Jha who is the son of the erstwhile proprietor Shri Rakesh Jha became the proprietor of the business Jhas Industries. Upon enforcement of the GST of Central GST Act, 2017 and UP GST Act, 2017 w.e.f 01.07.2017, a provisional....

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