2018 (4) TMI 1072 - HC - GST

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.

Summary

The High Court of Allahabad heard a case where a partnership firm applied for GST registration twice with different PAN numbers. The court directed that the firm surrender the second registration for the first one to be corrected and activated, with a timeframe of two weeks for the process to be completed. (Case citation: 2018 (4) TMI 1072 - ALLAHABAD HIGH COURT)