2017 Taxo.online 46

WRIT TAX No. 747 of 2017 dated 08.11.2017

M/s Bengali Lal & Sons

State Of U.P. & 5 Ors.

2017

GST

Central Goods & Services Tax Act, 2017

Rule 8 of CGST Rules

Abhinava Upadhya, Justice & Ashok Kumar, Justice

In favour of assessee

High Court

Allahabad

Registration allowed to be corrected – Petitioner, a Partnership Firm inadvertently applied for GST registration with PAN number of one of its partners instead of firm’s PAN number. Upon realisation, Firm again applied for the fresh registration mentioning correct PAN number. Registration could not be activated as two registration applications were filed simultaneously – Respondent submitted that until and unless the petitioner surrenders the subsequent registration application, the earlier registration cannot be corrected or activated – Held: – It was directed that in case the petitioner surrenders the registration dated 14.8.2017, his earlier registration be corrected and activated.

Represented by: –

Petitioner: – Rishi Raj Kapoor

Respondent: – C.S.C., Ramesh Chandra Shukla

Order: –
Heard learned counsel for the petitioner; Shri R.C. Shukla, learned counsel for the respondents no. 5 and 6 as well as learned Standing Counsel appearing for the State-respondents no. 1 to 4.
The petitioner is a partnership firm and had applied for registration under GST on 27.6.2017, but mistakenly provided the PAN number of one of the partner of the firm. When the mistake was realized, the petitioner then again applied for registration on 14.8.2017 for registration. This time giving the PAN number of the firm, but the registration could not be activated as two registration applications were filed.
By means of this writ petition the petitioner has prayed that its application for registration made on 27.6.2017 be corrected and he may be allowed to give the PAN number of the firm, so that the same be activated.
Learned Standing Counsel submits that until and unless the petitioner surrenders the subsequent registration dated 14.8.2017, the earlier cannot be corrected or activated.
The writ petition is disposed of with the direction that in case the petitioner surrenders the registration dated 14.8.2017, his earlier registration dated 27.6.2017 be corrected and activated and correct I.D. and password be issued in accordance with law within a period of two weeks from the date a certified copy of this order is presented before the authority concerned.