GST Registration Cancellation Date Can Be Rectified Under Section 161 of CGST Act Despite Initial Denial The HC allowed the petitioner's request to rectify the date of cancellation of GST registration in the portal. Initially, the respondents claimed they ...
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GST Registration Cancellation Date Can Be Rectified Under Section 161 of CGST Act Despite Initial Denial
The HC allowed the petitioner's request to rectify the date of cancellation of GST registration in the portal. Initially, the respondents claimed they lacked authority to make the change, but the court held that Section 161 of CGST Act empowers rectification of errors apparent on record. The court set aside the previous order and directed respondents to correct the cancellation date and update it in the GST portal within two weeks of receiving the order. The writ petition was disposed of accordingly.
Issues: Rectification of date of cancellation of registration in GST portal.
Analysis: The petitioner sought rectification of the date of cancellation of its registration in the GST portal, claiming that the date keyed in was incorrect. The respondents initially contended that they lacked the authority to make the rectification. However, the petitioner's counsel referenced Section 161 of the Central Goods and Services Tax (CGST) Act, 2017, which allows for rectification of errors apparent on the face of the record. The court agreed that this provision empowered the correction requested by the petitioner.
The court set aside the previous order and directed the respondents to carry out the rectification regarding the date of cancellation of the petitioner's registration. It was specified that the rectification should also be updated in the portal. The respondents were instructed to complete these steps within two weeks of receiving a copy of the order. Consequently, the writ petition was disposed of based on the terms outlined in the judgment.
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