The present writ petition has been filed seeking a direction upon the respondent to rectify the mistake in the GSTIN allocated to the petitioner by the GSTN. The writ petition is disposed of with a direction upon the respondent to make due verification of the facts.
Section 29 of the CGST Act, 2017 — Registration — Correction of PAN –The petitioner sought a direction upon the respondent to rectify the mistake in the GSTIN allocated to the petitioner. The present petitioner is the son of the erstwhile proprietor and became the proprietor of the business. The petitioner submitted that GSTIN should have the PAN number of the present petitioner, instead of that due to some error PAN no of erstwhile is mentioned. He has written to his Assessing Authority on 22.05.2017 itself and lodged his grievance on the online helpdesk on the GST portal, on 05.06.2017. Since the matter is pending and no correction was made. Thereafter on 24.08.2017, the petitioner applied for fresh registration as its business was being hindered. Thus, there is no dispute with respect to the period beginning 24.08.2017. With respect to the period 01.07.2017 to 23.08.2017, the petitioner is not being allowed the benefit of transition ITC. The court observed that the mistake in data collection with respect to the correct PAN remains attributable to the GST Network and not to the petitioner.
Held that:- The Hon’ble High Court directed that the respondent to make due verification of the aforesaid fact from the Assessing Authority / erstwhile Assessment Authority of the petitioner under the UP VAT Act, 2008. If the registration certificate of the petitioner stood amended to the effect, the provisional GSTIN of the petitioner that became effective on 01.07.2017 shall be corrected to record the PAN number of the petitioner. Further in that event all the invoices issued by the petitioner bearing the wrong provisional GSTIN and all declarations, returns etc. filed by the petitioner disclosing that number would stand corrected.
The present writ petition has been filed seeking a direction upon the respondent to rectify the mistake in the GSTIN allocated to the petitioner by the GSTN. The writ petition is disposed of with a direction upon the respondent to make due verification of the facts.
Section 29 of the CGST Act, 2017 — Registration — Correction of PAN –The petitioner sought a direction upon the respondent to rectify the mistake in the GSTIN allocated to the petitioner. The present petitioner is the son of the erstwhile proprietor and became the proprietor of the business. The petitioner submitted that GSTIN should have the PAN number of the present petitioner, instead of that due to some error PAN no of erstwhile is mentioned. He has written to his Assessing Authority on 22.05.2017 itself and lodged his grievance on the online helpdesk on the GST portal, on 05.06.2017. Since the matter is pending and no correction was made. Thereafter on 24.08.2017, the petitioner applied for fresh registration as its business was being hindered. Thus, there is no dispute with respect to the period beginning 24.08.2017. With respect to the period 01.07.2017 to 23.08.2017, the petitioner is not being allowed the benefit of transition ITC. The court observed that the mistake in data collection with respect to the correct PAN remains attributable to the GST Network and not to the petitioner.
Held that:- The Hon’ble High Court directed that the respondent to make due verification of the aforesaid fact from the Assessing Authority / erstwhile Assessment Authority of the petitioner under the UP VAT Act, 2008. If the registration certificate of the petitioner stood amended to the effect, the provisional GSTIN of the petitioner that became effective on 01.07.2017 shall be corrected to record the PAN number of the petitioner. Further in that event all the invoices issued by the petitioner bearing the wrong provisional GSTIN and all declarations, returns etc. filed by the petitioner disclosing that number would stand corrected.