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Judgment
Sudhanshu Dhulia, J
The petitioner before this Court is a partnership firm which has been registered under the Partnership Act, 1932.
After the implementation of Goods and Services Tax (in short "GST"), data had to be migrated under the GST norms. The case of the petitioner before this Court is that due to the fault of the State Authorities, the Pan Card number which was uploaded on the website was of one of the partners of the firm, whereas it ought to have been of the firm. In order to rectify this mistake, an application was moved by the petitioner before the proper officer under Section 28 of the Uttarakhand Goods and Services Tax (from hereinafter referred to as the "Act"), but no decision has been taken on it. Section 28 of the Act reads as under:-
Learned counsel for respondent no.3 Sri H.M. Bhatia has apprised this Court that instructions had already been given to all the concerned persons to rectify the mistake within a stipulated time, but the petitioner has moved the application for rectification beyond this period.
According to the petitioner, although he has made the application before the proper officer for amendment as provided under sub-section (1) of Section 28 of the Act and the proper officer ought to have either approved it or have rejected the same under sub-section (2) of Section 28 of the Act, but no orders have been passed on the application of the petitioner as yet.
Since this is the innocuous prayer of the petitioner, let the proper officer take a decision on the application of the petitioner in accordance with law, as expeditiously as possible, but definitely within a period of eight weeks from the date of production of a certified copy of this order.
However, it is made clear that this Court has not passed any order on the merits of the case as there is a pointed objection at the hands of the learned counsel for respondent no. 3 that the application itself has been moved beyond the period of limitation. Let the decision be taken on this aspect as well by the concerned officer.
The writ petition stands disposed.