https://www.taxtmi.com/caselaws?id=412706 A provisional GSTIN generated through the GST Network was found to contain an incorrect PAN, and the error was treated as an apparent administrative mistake attributable to the portal authorities. The Court held that, where the pre-GST change in proprietorship and related registration correction were verifiable from the assessing authority, the registration particulars required rectification rather than a fresh registration route. It further directed that invoices, declarations and returns bearing the wrong provisional GSTIN would stand corrected on a deemed basis, with the petitioner entitled to the consequential benefits flowing from that correction. en-us Tue, 21 Sep 2021 00:00:00 +0530 Thu, 27 Mar 2025 10:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412706 A provisional GSTIN generated through the GST Network was found to contain an incorrect PAN, and the error was treated as an apparent administrative mistake attributable to the portal authorities. The Court held that, where the pre-GST change in proprietorship and related registration correction were verifiable from the assessing authority, the registration particulars required rectification rather than a fresh registration route. It further directed that invoices, declarations and returns bearing the wrong provisional GSTIN would stand corrected on a deemed basis, with the petitioner entitled to the consequential benefits flowing from that correction. Case-Laws GST Tue, 21 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412706