GST registration correction depends on surrendering the later registration before activating the earlier one.

GST registration could not be corrected or activated for an earlier application made in a partner's PAN while a later registration filed with the firm's PAN remained in force. The Court accepted that the earlier registration would be revived only after surrender of the subsequent registration, and directed correction and activation of the earlier registration, with issuance of the correct ID and password, within the stipulated time and in accordance with law.

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Issues: Whether the petitioner was entitled to correction and activation of the earlier GST registration after a subsequent registration application had been filed with the firm's PAN.

Analysis: The petitioner had first applied for GST registration using the PAN of a partner and later filed a second application using the PAN of the firm. The Court accepted the stand that the earlier registration could not be corrected or activated unless the subsequent registration was surrendered.

Outcome: The writ petition was disposed of with a direction that, upon surrender of the later registration, the earlier registration be corrected and activated and the correct ID and password be issued within the stipulated time in accordance with law.

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