TMI Blog2021 (3) TMI 362X X X X Extracts X X X X X X X X Extracts X X X X ..... icate - Power to rectify the mistake - HELD THAT:- It is true that the authorities have not been approached immediately. It is also true that this writ petition has not been filed immediately after it became clear that the representation was not being considered. When the power to rectify the mistake is available, as and when the error is pointed out, the rectification ought to be done. The re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -2021 - Honourable Mr. Justice G.R. Swaminathan For the Petitioner : Dr.A.Thiyagarajan, Senior Counsel, For Mr.S.Karunakar For the Respondents : Mrs.S.Ragavendre, Standing counsel. ORDER Heard the learned senior counsel for the writ petitioner and the learned standing counsel for the respondents. 2.The petitioner has asked for a larger prayer but the learned senior counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ken, the present writ petition came to be filed. 4.The respondents have filed a counter affidavit. It is mentioned therein that the registration was issued based on incorrect PAN given by the applicant. The error was also not sought to be rectified immediately. They also would further claim that the stocks lying in the petitioner's factory will have to be first verified. This counter was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 11 Procedure for Amendment of the information (i) The new Form of Application shall be used for carrying out Amendments to the information provided earlier by the assessee for obtaining Registration. Suitable entries will be made in the database upon receipt of such amended information. (ii)Change in information in respect of the name and address of the Registrant would require a change ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntaining an error. Of course, the petitioner is responsible for the error. But that is not a ground to deny relief sought for by them. Since M/s.Sabari TMT King Private Limited/the writ petitioner herein has taken over Saga Steels Private Limited, M/s.Sabari TMT King Private Limited is very much having locus standi to maintain the writ petition. Therefore, the second respondent, who is said to b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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