Partnership firm granted GST Registration as sole proprietorship: HC directs department to rectify Mistake

The petitioner is a partnership firm. On the enforcement of the GST, it got itself migrated for the purposes of GST as a partnership firm but instead of issuing registration as a partnership firm, it has been shown to have been registered as a sole proprietorship. A password and ID has accordingly been issued as that of sole proprietorship. This appears to be a mistake on the part of the Department. Sri C.B. Tripathi, learned special counsel appearing for the Department placed reliance upon the Circular dated 25th August, 2017, which provides such corrections to be removed at the end of the De...