https://www.taxtmi.com/caselaws?id=447140 The HC allowed the petition seeking retrospective GST registration from 1.7.2017 due to migration errors from erstwhile tax laws. The petitioner was wrongly granted Input Service Distributor (ISD) registration despite not meeting requirements, creating a chain of errors. The court found this constituted a "mistake apparent on record" caused by machine processing errors in the GSTN system. Despite non-filing of monthly returns, the ISD registration cancellation was deemed improper as no legal requirement existed for ISDs to file Form GSTR-3B. The court granted equitable relief, ordering the second registration be effective from 1.7.2017 on deemed basis, with corresponding modifications to GSTR-1 and GSTR-2A returns to ensure substantive justice. en-us Thu, 26 Oct 2023 00:00:00 +0530 Wed, 23 Apr 2025 13:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447140 The HC allowed the petition seeking retrospective GST registration from 1.7.2017 due to migration errors from erstwhile tax laws. The petitioner was wrongly granted Input Service Distributor (ISD) registration despite not meeting requirements, creating a chain of errors. The court found this constituted a "mistake apparent on record" caused by machine processing errors in the GSTN system. Despite non-filing of monthly returns, the ISD registration cancellation was deemed improper as no legal requirement existed for ISDs to file Form GSTR-3B. The court granted equitable relief, ordering the second registration be effective from 1.7.2017 on deemed basis, with corresponding modifications to GSTR-1 and GSTR-2A returns to ensure substantive justice. Case-Laws GST Thu, 26 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447140