Section 29 of the CGST Act, 2017--- Cancellation of registration —- The petitioner submitted that a rectification should be carried out with regard to the date of cancellation of its registration, as reflected in the common portal concerning form GST REG-16. The respondents submitted that they have no powers to carry out the rectification. The court observed that provisions of section 161 of the Act, empowers the correction sought for by the petitioner.

Held that:- The Hon’ble High Court quashed the impugned order dated 18.07.2021 and directed the respondents to carry out the rectification qua the date of cancellation of the petitioner’s registration, within two weeks.