Case Law Details
Bengali Lal & Sons Vs State of U.P. (Allahabad High Court)
Heard learned counsel for the petitioner; Shri R.C. Shukla, learned counsel for the respondents no. 5 and 6 as well as learned Standing Counsel appearing for the State-respondents no. 1 to 4.
The petitioner is a partnership firm and had applied for registration under GST on 27.6.2017, but mistakenly provided the PAN number of one of the partner of the firm. When the mistake was realized, the petitioner then again applied for registration on 14.8.2017 for registration. This time giving the PAN number of the firm, but the registration could not be activated as two registration applications were filed.
By means of this writ petition the petitioner has prayed that its application for registration made on 27.6.2017 be corrected and he may be allowed to give the PAN number of the firm, so that the same be activated.
Learned Standing Counsel submits that until and unless the petitioner surrenders the subsequent registration dated 14.8.2017, the earlier cannot be corrected or activated.
Please become a Premium member. If you are already a Premium member, login here to access the full content.