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2021 (9) TMI 1051 - HC - GSTSeeking direction to rectify the mistake in the GSTIN allocated to the petitioner by the GSTN - benefit of transition ITC - loss in availing ITC on purchase as also its purchasers are not getting consequential benefit - HELD THAT:- 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. 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.
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