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2018 (4) TMI 1545 - HC - GSTError in GST registration number of petitioner - migration from VAT to GST - Held that - there are no reason why the authorities are not opening the portal to enable the petitioner to correct the particulars which are wrongly reported in the registration - necessary steps should be taken to redress the grievance of the petitioner - writ petition disposed off commanding the respondents to carry out necessary correction in the form of the petitioner.
Issues:
1. Incorrect registration details in GST portal. 2. Failure to rectify errors despite repeated requests. 3. Petitioner seeking mandamus to correct registration form. Analysis: 1. The petitioner, a company under the Companies Act, migrated to GST but faced an issue where the legal name was wrongly mentioned as one of its directors. The GST registration number, user ID, and password were linked to the director's PAN number. Despite the error, the migration process was completed using incorrect details. 2. The petitioner made repeated requests, reminders, and even had a personal meeting with officials to rectify the error. However, the authorities failed to correct the registration details. The Goods and Services Tax Network informed that the migration system was closed, making it impossible to update the incorrect particulars. 3. Seeking relief, the petitioner approached the High Court for a mandamus to command the respondents to correct the registration form by substituting the correct entries to match the company's PAN number. The court observed no valid reason for the authorities not to open the portal for correcting the erroneous details. The Union of India assured necessary steps would be taken to address the petitioner's grievance, and the Special Counsel had no objection to the prayer being granted. 4. In the interest of justice, the High Court disposed of the writ petition by commanding the respondents to carry out the necessary corrections in the petitioner's form regarding legal name, business constitution, registration details, user ID, and password to align with the correct PAN number of the company. The court directed the authorities to open the portal for corrections within 10 days from the receipt of the order.
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