Dealer's GST Registration Can't Be Cancelled For Inadvertent Mistake Of CA: Gujarat High Court
Mariya Paliwala
31 March 2022 4:36 PM IST
The Gujarat High Court bench of Justice J.B. Pardiwala and Justice Nisha M. Thakore has ruled that the dealer should not be forced to pay a hefty price for the cancellation of the GST registration for the chartered accountant's mistake.The writ was against the the cancellation of the GST registration. The chartered accountant of the assessee wanted the HUF registration to be...
The Gujarat High Court bench of Justice J.B. Pardiwala and Justice Nisha M. Thakore has ruled that the dealer should not be forced to pay a hefty price for the cancellation of the GST registration for the chartered accountant's mistake.
The writ was against the the cancellation of the GST registration. The chartered accountant of the assessee wanted the HUF registration to be cancelled. Instead of inserting the registration number of the HUF, inadvertently, the CA inserted the registration number of the proprietorship. In such circumstances, the registration of the proprietary firm under the GST was cancelled.
However, even though the registration of the firm was cancelled, the returns filed by the assessee were accepted.
The court noted that it was an inadvertent mistake committed by the chartered accountant that led to the cancellation of the registration number of the proprietary ship.
The court directed the department to immediately investigate the matter and see to it that the order cancelling the registration is recalled and the original registration under the CGST is restored within eight weeks.
Case Title: M/s Dilipkumar Chandulal Versus State of Gujarat
Citation: R/Special Civil Application No. 4340 of 2022
Dated: 23.03.2022
Counsel For Appellant: Advocate Uchit N Sheth
Counsel For Respondent: Advocate Utkarsh Sharma
