Mistake of CA Cannot lead to cancellation of GST Number: HC orders to revoke cancellation

Mistake of CA Cannot lead to cancellation of GST Number: HC orders to revoke cancellation

GST Number canceled: CA while applying for cancellation gave wrong GSTN: Gujarat HC Orders to recall the cancellation In this matter, the Chartered A…

authorCA Pratibha GoyaldateMar 25, 2022
Last update on Mar 25, 2022
GST Number canceled: CA while applying for cancellation gave wrong GSTN: Gujarat HC Orders to recall the cancellation In this matter, the Chartered Accountant (CA) of the writ applicants wanted the HUF GST registration to be canceled. 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 got canceled. However, despite the fact that the registration of the firm got canceled, the returns filed by the writ applicants were being accepted. The Petitioner has prayed for revocation of Cancellation of GST Number (GSTN). As per Gujarat High Court, It was an inadvertent mistake committed by the Chartered Accountant which led to the cancellation of the registration number of the proprietary ship. The Court Added that the Department should immediately look into the matter and see to it that the order canceling 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.

About Author

CA Pratibha Goyal

Co Founder

CA Pratibha Goyal is Chartered Accountant qualified in 2016, is a Member of The Institute of Chartered Accountants of India having wide experience in the field of Auditing, Taxation, ROC, GST and Secretarial matters etc. She has written over a thousand articles & has made several videos on topics related to Auditing & Taxation. As a Speaker she has delivered various sessions on various branches of NIRC of ICAI.
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