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Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
<h1>Court directs correction of GST registration error for partnership firm; new ID & password to reflect partnership status</h1> The High Court of Allahabad ordered the Department to correct a GST registration error for a partnership firm within ten days, as it was mistakenly ... Correction of clerical error in GST registration - Migration of registration under GST - Rectification of registration particulars - Issuance of GST ID and password - Ministerial correction under departmental circularCorrection of clerical error in GST registration - Migration of registration under GST - Rectification of registration particulars - Registration entered on migration to GST incorrectly recorded the petitioner as a sole proprietorship instead of as a partnership firm and required rectification. - HELD THAT: - On migration to GST the petitioner, a partnership firm, was mistakenly shown as a sole proprietorship and issued an ID and password accordingly. The Court treated this as a departmental mistake susceptible to correction. Reliance was placed on the departmental circular dated 25th August, 2017 permitting such corrections. In view of the mistake and the circular, the Department was directed to take necessary steps to rectify the error within ten days and to inform the Court of the action taken. Pending rectification, the Department was permitted to allot a new ID and password to the petitioner reflecting its status as a partnership firm as existed prior to migration. [Paras 2, 3, 4, 5, 6]Department to rectify the registration error within ten days and may allot a new GST ID and password to the petitioner as a partnership firm; compliance to be reported to the Court.Final Conclusion: Petition allowed to the extent of directing the Department to rectify the erroneous registration particulars on migration to GST within ten days and permitting issuance of a new ID and password reflecting the petitioner's partnership status; compliance to be apprised to the Court. The High Court of Allahabad directed the Department to rectify a mistake in GST registration of a partnership firm within ten days. The firm was erroneously registered as a sole proprietorship. The Department was instructed to issue a new ID and password to the firm as a partnership entity. The case was listed for further hearing on 20th September, 2017.
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