Home Case Index All Cases GST GST + HC GST - 2022 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (4) TMI 54 - GUJARAT HIGH COURTCancellation of registration certificate of the Petitioners - error on the part of Chartered Accountant - Instead of inserting the registration number of the HUF, inadvertently, the CA inserted the registration number of the proprietorship - HELD THAT:- It was an inadvertent mistake committed by the Chartered Accountant which led to cancellation of the registration number of the proprietary ship. The respondent No.2 should immediately look into the matter and see to it that the order cancelling the registration is recalled and the original registration under the CGST is restored. For a mistake said to have been committed by the Chartered Accountant, the dealer under the Act should not be made to pay a very heavy price like cancellation of the registration itself - writ application stands disposed of accordingly.
|