2021 (9) TMI 1051

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..... petitioner. The mistake is in the nature of a mistake apparent from the record, inasmuch if the petitioner had got his registration under the VAT Act corrected on 16.05.2017, as claimed. It was under no further obligation to inform GST Authority about the same. The writ petition is disposed of with a positive direction upon the respondent no. 6 to make due verification of the aforesaid fact from the Assessing Authority / erstwhile Assessment Authority of the petitioner under the UP VAT Act, 2008.
Hon'ble Naheed Ara Moonis And Hon'ble Saumitra Dayal Singh JJ. For the Petitioner : Sanyukta Singh,Shubham Agrawal For the Respondent : C.S.C.,A.S.G.I.,Anant Kumar Tiwari,Ashok Singh,Om Prakash Srivastava ORDER List has been revised. .....

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..... een the PAN number of the petitioner Alok Jha and the next two characters disclosed, the entity code of the business and the last character is the check sum, as prescribed. There is no dispute between the parties with respect to the correctness of the first two and last three characters of the 15 digit provisional GSTIN. As to the middle 10 characters, which according to the petitioner should have been the PAN number of the present petitioner being 'ABFPJ5438B', due to some error at the end of respondent no. 6, instead of those ten characters, the PAN of the erstwhile proprietor Rakesh Jha 'AEBPJ7284A' have been mentioned. Realizing the mistake committed by the GST portal, the petitioner appears to have written to his Asses .....

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..... ance by this Court. Once it is undisputed that the provisional GSTIN was to be generated by the GST Network upon verification of the Email and the mobile number submitted by the petitioner, the mistake in data collection with respect to the correct PAN remains attributable to the GST Network and not to the petitioner. The mistake is in the nature of a mistake apparent from the record, inasmuch if the petitioner had got his registration under the VAT Act corrected on 16.05.2017, as claimed. It was under no further obligation to inform GST Authority about the same. Accordingly, the writ petition is disposed of with a positive direction upon the respondent no. 6 to make due verification of the aforesaid fact from the Assessing Authority / ers .....

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