Correct GST Registration applied with PAN of Partner instead of Firm: HC to GSTN

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 registratio...