2022 (7) TMI 1227 - HC - GST

Difficulty in obtaining GST registration - discrepancy in PAN - Seeking a writ of mandamus directing the respondents to complete the PAN based GST registration of petitioner-Trust by showing the continuation of business as Trust - rectification in the PAN card - HELD THAT - Admittedly the GST registration of the petitioner-Trust has not been successful because of the defect in the PAN Card issued to the petitioner. The method of rectifying the same is by approaching PAN Facilitation Centre or by filing an online application in Income Tax Department Portal and a writ of mandamus directing the respondents to complete the PAN based GST registration as prayed by the petitioner cannot be considered. The writ petition is hereby dismissed reserving the liberty to the petitioner to seek rectification of its PAN card.

Summary

Issues:
1. Rejection of GST registration based on error in PAN
2. Petitioner seeking mandamus for GST registration
3. Respondents' contention on rectification of PAN
4. Dismissal of writ petition and liberty granted for rectification

Analysis:
The petitioner had obtained a Permanent Account Number (PAN) and attempted to register under the GST Act, 2017 by linking the PAN. However, the registration was rejected due to an error in the PAN issued to the petitioner. Consequently, the petitioner filed a writ petition seeking a mandamus to direct the respondents to complete the GST registration based on the PAN showing the continuation of business as a Trust.

The counsel for respondent Nos. 2 and 3 acknowledged the error in the PAN and suggested that it could be rectified through the PAN Facilitation Centre or the Income Tax Number Portal. They argued that the petitioner was not entitled to the relief sought in the writ petition. This contention was supported by other respondents as well.

The High Court noted that the GST registration of the petitioner Trust was unsuccessful due to the defect in the PAN card. The Court highlighted that the appropriate method to rectify this issue was by approaching the PAN Facilitation Centre or filing an online application on the Income Tax Department Portal. Consequently, the Court concluded that granting the mandamus sought by the petitioner for completing the GST registration based on the PAN was not feasible.

In light of the above considerations, the High Court dismissed the writ petition. However, it granted the petitioner the liberty to rectify the PAN card through the prescribed methods mentioned earlier. This decision underscores the importance of rectifying errors in official documents before seeking legal remedies for registration issues.