Order Date – 01 March 2023

Parties: Bansal Steels Vs The Commissioner, Central Goods and Service Tax

Facts –

• The Petitioner, Bansal Steels, on 11.02.2019 an application was filed to cancel its registration, it had, by an inadvertent error, entered 01.02.2018 as the date from which cancellation of registration was sought, instead of 01.02.2019 and its registration was cancelled by order dated 12.02.2019 with effect from 01.02.2018 as sought for by it.

Issue –

• Whether the petitioner can rectify its error?

Order –

• The Divisional Bench of Hon’ble High Court held that Prima facie, it does not find any merit in the contention of the respondent that there are any grounds to doubt the petitioner’s statement that its request for cancellation of GST Registration with effect from 01.02.2018 was an apparent error.
• It is apparent that the Petitioner had meant to seek cancellation of the registration with effect from 01.02.2019 and had filed returns till January 2019. Hence the order dated 12.02.2019 is set aside and direct the respondents to consider the petitioner’s application dated 11.02.2019 afresh by considering the date from which the registration was requested to be cancelled as 01.02.2019 instead of 01.02.2018.