A division bench of the Gujarat High Court has directed the GST department to recall the order for cancellation of GST registration as the default on the part of the assessee was due to the mistake done by the Chartered Accountant who was handling the matter.
The writ was against 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.
A division bench of Justice J.B. Pardiwala and Justice Nisha M. Thakore held that the facts recorded by this Court vide order dated 03.03.2022 referred to above speaks for itself.
“It was an inadvertent mistake committed by the Chartered Accountant which led to cancellation of the registration number of the proprietary ship,” the Court said.
After considering the undisputed facts, the bench held that “We are of the view that the respondent No.2 should immediately look into the matter and see to it that the order cancelling the registration is recalled and the original registration under the CGST is restored. For a mistake said to have been committed by the Chartered Accountant, the dealer under the Act should not be made to pay a very heavy price like cancellation of the registration itself.”
“Mr. Sharma, the learned AGP is requested to speak to the authority concerned to recall the order cancelling the registration and restore the original registration,” the Court said.
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