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2022 (11) TMI 278 - HC - GSTCancellation of registration of petitioner - petitioner, wishing to rectify the error, had attempted to submit an application for amendment of the registration certificate - Accountant erroneously had selected 'cancellation’ from the drop down menu instead of 'modification' - HELD THAT:- The only reason cited at paragraph 4 of the counter objecting to the prayer sought, is that the cancellation was effected only at the request of the petitioner. Hence it is for the petitioner to seek revocation of the same, in terms of the revisional remedies available. The counter does not dispute the explanation put forth by the petitioner or state that the error was not caused on account of an inadvertent mistake. The explanation tendered by the petitioner is accepted and it is held that the request for cancellation was only a simple and inadvertent error - the impugned order is set aside and the petitioner is permitted to make an application seeking restoration of registration, setting out the correct details of the principal and additional places of business. Petition allowed.
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