Section 29 of the CGST Act, 2017 —- Registration — The applicants prayed for quashing order cancelling registration certificate of the Petitioners; or direct the Respondents to refund the amount of tax paid by the Petitioners as a result of the glitch in the GST portal allowing such payment of tax. The Chartered Accountant of the writ applicants wanted the HUF registration to be cancelled. Instead of inserting the registration number of the HUF, inadvertently, the CA inserted the registration number of the proprietorship. In such circumstances, the registration of the proprietary firm under the GST got cancelled. The court observed that it was an inadvertent mistake committed by the CA which led to cancellation of the registration number of the proprietary ship. For a mistake said to have been committed by the CA, the dealer under the Act should not be made to pay a very heavy price like cancellation of the registration itself.  

Held that:- The Hon’ble High Court directed the respondent to recall the order cancelling the registration and restore the original registration, within a period of eight weeks.