2022 (4) TMI 699 - HC - GST

Power to carry out rectification of mistake - singular grievance of the petitioner is that a rectification should be carried out with regard to the date of cancellation of its registration, as reflected in the common portal concerning form GST REG-16 - Section 161 of the Central Goods and Services Tax (CGST) Act, 2017 - HELD THAT - The respondents are directed to carry out the rectification qua the date of cancellation of the petitioner s registration - the rectification so carried out, will also be incorporated in the portal. The writ petition is disposed off.

Summary

Issues:
Rectification of date of cancellation of registration in GST portal.

Analysis:
The petitioner sought rectification of the date of cancellation of its registration in the GST portal, claiming that the date keyed in was incorrect. The respondents initially contended that they lacked the authority to make the rectification. However, the petitioner's counsel referenced Section 161 of the Central Goods and Services Tax (CGST) Act, 2017, which allows for rectification of errors apparent on the face of the record. The court agreed that this provision empowered the correction requested by the petitioner.

The court set aside the previous order and directed the respondents to carry out the rectification regarding the date of cancellation of the petitioner's registration. It was specified that the rectification should also be updated in the portal. The respondents were instructed to complete these steps within two weeks of receiving a copy of the order. Consequently, the writ petition was disposed of based on the terms outlined in the judgment.