GSTIN Linking Cannot Be Denied Merely For Providing Information In Wrong Form: Rajasthan High Court

The Goods and Service Tax Identification Number (GSTIN) link cannot be revoked due to incorrect information submission, according to the Rajasthan High Court.

Justices Sandeep Mehta and Kuldeep Mathur of the division bench noted that the petitioner cannot be denied the right to transfer the GSTIN of his father’s business to the new GSTIN number of the business on the basis of any absolute hyper-technical ground.

Coram- A.H. Marble Crafts, Through Proprietor Mohammad Afzal Vs Commissioner Tax


After Mohammad Afzal’s father, Abdul Hameed Bhati, the company’s former owner, passed away on January 31, 2018, a letter informing the respondent CGST Department of the news was mailed to their physical address. In the event that a dealer’s sole proprietor passes away, the CGST Act outlines steps to be taken to revoke the dealer’s registration and assign it to a new owner. However, this procedure can be followed if the relevant data in FORM GST REG:16 is uploaded to a central repository. Due to the company’s failure to notify the CGST Department of the sole proprietor’s death electronically and on the required FORM GST REG-16, any subsequent attempts by the company to file GST returns were denied. Meanwhile, the petitioner has received a whole new registration.

They filed a petition challenging the respondent’s refusal to terminate and transfer their GST registration and their failure to initiate the process to settle their tax debt in accordance with Section 93 of the CGST Act.

In their cancellation request, the government agency said the taxpayer should have used FORM GST REG-16 instead of FORM GST REG-29. Because of this, the system did not associate the GSTIN of the petitioner with the GSTIN of Shri Abdul Hameed Bhati, the company’s previous owner and now-deceased proprietor.


The court ruled that the petitioner’s disclosure of the business owner’s death demonstrates his good faith desire to rectify the situation and discharge the tax debt.

Within the next 30 days, the court ordered the department to activate the common portal and provide the petitioner with access to upload the necessary information on FORM REG-16. In accordance with clause 3(b) of the Circular dated 28.03.2019, the GSTINs of the transferee and the transferor will be linked as soon as the information is provided.

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Judgement reviewed by Deepa Bajaj.

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