GST Registration as Composition Dealer instead of Regular dealer

GST Registration as Composition Dealer instead of Regular dealer

Facts of the Case

Petitioner  was registered with effect from 31.03.2018 as regular dealer under the GST Act. The petitioner thereafter filed an application for cancellation of registration on 28.04.2018 and simultaneously he applied for registration as a composite dealer.

The regular registration was cancelled with effect 31.03.2018

Instead of giving composite registration, they have given registration to petitioner as regular dealer vide and now even the regular registration is being cancelled vide order

GST Authorities View Point : Regular composite registration could not have happened earlier because the petitioner was already registration as a regular dealer.

Decision of High Court

‘Writ petition is disposed of with direction to the respondents that they will reconsider registration of the petitioner as composite dealer w.e.f. 31.3.2018 while keeping into consideration the fact that the respondents themselves cancelled the registration as regular dealer w.e.f. 31.03.2018