High Court orders correction in GST registration certificate of the firm

High Court orders correction in GST registration certificate of the firm which has been erroneously registered as sole proprietor in place of a partnership firm. 

ABCAUS Case Law Citation:
ABCAUS 2044 (2017) (08) HC

The petitioner was a partnership firm at Uttar Pradesh which had applied for registration under GST. The petitioner was aggrieved by the fact that it been erroneously registered as sole proprietor in place of a partnership firm. Therefore the present Writ had been filed before the Hon’ble Allahabad High Court

The Hon’ble Court was apprised by the respondent department that the Joint commissioner (IT) in the office of the Commissioner State Tax, Lucknow was expected to issue new GST ID/pass word to the petitioner as a partnership firm shortly whereupon necessary amendment in the registration certificate shall be made.

In view of the above, the Hon’ble High Court directed that the necessary GST ID/ pass word in the name of partnership firm be issued within a period of two weeks and the registration certificate be corrected within a week thereafter.

Also, the Hon’ble Court directed that no penal action to be initiated against the petitioner on non filing of the GST return and deposit of tax thereon provided the returns and the tax is deposited within two weeks of the issuance of the correct registration certificate.