2017 (10) TMI 252 - HC - GST

Migration or implementation of the GST - On the enforcement of the GST Petitioner got itself migrated for the purpose of GST as partnership firm but instead of issuing registration as a partnership firm it has been shown to have been registered as a sole proprietorship - Held that - Department may take necessary steps and rectify the mistake within ten days - the Department is free to allot a new ID and password to the petitioner as a partnership firm as was existing prior to the migration or implementation of the GST.

Summary

The High Court of Allahabad directed the Department to rectify a mistake in GST registration of a partnership firm within ten days. The firm was erroneously registered as a sole proprietorship. The Department was instructed to issue a new ID and password to the firm as a partnership entity. The case was listed for further hearing on 20th September, 2017.