2018 (4) TMI 1072 – ALLAHABAD HIGH COURT – 2018 (16) G. S. T. L. 542 (All.) – Correction of registration – petitioner applied for registration under GST on 27.6.2017, but mistakenly provided the PAN number of one of the partner of the firm, instead of PAN number of the Firm – petitioner then again applied for registration on 14.8.2017 – registration could not be activated as two registration applications were filed – Held that: – until and unless the petitioner surrenders the subsequent registration dated 14.8.2017, the earlier cannot be corrected or activated – petition disposed off directing the petitioner to surrender the registration dated 14.8.2017 – petition disposed off. – Writ Tax No. – 747 of 2017 Dated:- 8-11-2017 – Abhinava Upa
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f this writ petition the petitioner has prayed that its application for registration made on 27.6.2017 be corrected and he may be allowed to give the PAN number of the firm, so that the same be activated. Learned Standing Counsel submits that until and unless the petitioner surrenders the subsequent registration dated 14.8.2017, the earlier cannot be corrected or activated. The writ petition is disposed of with the direction that in case the petitioner surrenders the registration dated 14.8.2017, his earlier registration dated 27.6.2017 be corrected and activated and correct I.D. and password be issued in accordance with law within a period of two weeks from the date a certified copy of this order is presented before the authority concerned
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