HC Directed Department to Reconsider Rectification Application as GST Cancellation Date was Wrongly Stated

 ​    Case Details: Bansal Steels v. … Continue reading “HC Directed Department to Reconsider Rectification Application as GST Cancellation Date was Wrongly Stated”
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Case Details: Bansal Steels v. Commissioner, Central Goods & Service Tax – [2023] 149 taxmann.com 118 (Delhi)

Judiciary and Counsel Details

Vibhu Bakhru & Amit Mahajan, JJ.
Rakesh Kumar, Adv. for the Petitioner.
R. Ramachandran, Sr. Standing Counsel for the Respondent.

Facts of the Case

The petitioner had applied for cancellation of registration. During the filing of application of cancellation of registration, date from which registration was required to be cancelled was mentioned wrongly. The department passed order but the order cancelling registration was passed with effect from incorrect date mentioned in application.

It filed request for rectification of order but the request was rejected by the department. Therefore, it filed writ petition before the High Court.

High Court Held

The Honorable High Court noted that the petitioner had filed returns after date mentioned in application which implies such date was mentioned by mistake. Also, the Coordinate Bench of this Court had clarified that such errors, which are apparent on the face of the record, are required to be rectified under Section 161 of the Central Goods and Services Tax Act, 2017.

In the instant case, there were no grounds to deny contention of petitioner that date mentioned in application was wrong and an apparent error. Thus, the Court directed the department to consider application afresh and the impugned order was set aside.

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