A division bench of the Gujarat High court has said to the GST department to recall the order for the cancellation of the GST enrollment as the default for taxpayers was because of the issue done by the Chartered Accountant who was managing the case.
The writ was with respect to the cancellation of the GST enrollment. The Chartered accountant of the taxpayer who wants the HUF enrolled to be cancelled. Rather than inserting the enrollment number of HUF, accidentally the CA inserted the enrollment number of proprietorship. For the mentioned condition, the enrollment of the proprietary firm beneath GST was revoked.
A division bench of Justice J.B. Pardiwala and Justice Nisha M. Thakore kept that the facts recorded by this Court vide order on 03.03.2022 referred to mentioned speaks for itself. It was an inadvertent mistake committed by the Chartered Accountant that led to the cancellation of the registration number of the proprietorship, the Court articulated.
Learning the matter of undisputed, the bench ruled that we provide the view that respondent No.2 must-see the case and watch that the order cancelling the enrollment is recognized and the real enrollment beneath CGST is restored. Towards the mistake committed by the Chartered accountant, the dealer beneath the act must not be made to pay for a very higher cost such as enrollment revocation Mr. Sharma, the learned AGP is urged to talk to the authority concerned to recall the order cancelling the registration and restore the original registration, the Court expressed.
