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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 ... Migration or implementation of the GST - On the enforcement of the GST, Petitioner got itself migrated for the purpose of GST as partnership firm but instead of issuing registration as a partnership firm, it has been shown to have been registered as a sole proprietorship - Held that: - Department may take necessary steps and rectify the mistake within ten days - the Department is free to allot a new ID and password to the petitioner as a partnership firm as was existing prior to the migration or implementation of the GST. 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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