The case of the petitioner is that it had obtained Permanent Account Number (hereinafter referred to as ‘PAN’ for short) and when it tried to register under the provisions of the GST Act, 2017 by linking the PAN, the same was rejected on the ground that there is an error in the PAN issued to the petitioner. Hence, the instant writ petition is filed seeking a writ of mandamus directing the respondents to complete the PAN based GST registration of petitioner – Trust by showing the continuation of business as Trust.

2. The learned counsel for respondent Nos.2 and 3 upon instructions submits that if there is any mistake in the PAN issued to the petitioner either due to fault of the petitioner or the respondent authority, the same can be rectified by approaching PAN Facilitation Centre or through Income Tax Number Portal and the petitioner is not entitled to the relief prayed for.

3. The contention of the learned counsel for the respondent Nos.2 and 3 is supported by other respondents.

4. Admittedly, the GST registration of the petitioner – Trust has not been successful because of the defect in the PAN Card issued to the petitioner. The method of rectifying the same is by approaching PAN Facilitation Centre or by filing an online application in Income Tax Department Portal and a writ of mandamus directing the respondents to complete the PAN based GST registration as prayed by the petitioner cannot be considered.

5. For the aforementioned reasons, the writ petition is hereby dismissed reserving the liberty to the petitioner to seek rectification of its PAN card as aforementioned.