PANKAJ MITHAL,J. - (1.) The petitioner is a registered partnership firm under the U.P. VAT Act, 2008. On the enforcement of the GST, it applied for its migration to GST and for issuance of a fresh registration certificate.
(2.) The Department has issued ID/password to the petitioner to get the registration migrated but there is some defect in the issuance of the aforesaid ID/password inasmuch as instead of containing the PAN number of the partnership firm, it depicts the PAN number of one of its partner.
(3.) The aforesaid error is of a clerical nature which can be easily rectified by the Department on verification of the records.;