HIGH COURT OF ALLAHABAD
Bengali Lal & Sons
State of U.P.
WRIT TAX NO. 747 OF 2017
NOVEMBER 8, 2017
Rishi Raj Kapoor for the Petitioner. Ramesh Chandra Shukla, C.S.C for the Respondent.
1. 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.
2. 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.
3. 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.
4. 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.
5. The writ petition is disposed of with the direction that in case the petitioner surrenders the registration dated 14.8.2017, his earlier registration dated 27.6.2017 be corrected and activated and correct I.D. and password be issued in accordance with law within a period of two weeks from the date a certified copy of this order is presented before the authority concerned.
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