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2023 (3) TMI 328 - HC - GST
Cancellation of GST registration of petitioner - According to the petitioner, it had, by an inadvertent error, entered 01.02.2018 as the date from which cancellation of registration was sought, instead of 01.02.2019 - HELD THAT:- The petitioner has explained that the allegation that M/s Om Enterprises is non-existent is erroneous. There is an apparent error in this regard as well because the correct GSTN number of M/s Om Enterprises is 07AABFO2970Q1ZR and not 07AABFO3970Q1ZR. Mr Kumar, learned counsel for the petitioner, also drew our attention to a print out from the website of the GST department, which reflects the status of M/s Om Enterprises as active.
Prima facie, there are no merit in the contention of the respondent that there are any grounds to doubt the petitioner’s statement that its request for cancellation of GST Registration with effect from 01.02.2018 was an apparent error. It is apparent that the petitioner had meant to seek cancellation of the registration with effect from 01.02.2019 and had filed returns till January 2019.
The respondents are directed to consider the petitioner’s application dated 11.02.2019 afresh by considering the date from which the registration was requested to be cancelled as 01.02.2019 instead of 01.02.2018 - petition allowed.