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2020 (9) TMI 1107 - HC - GSTRestoration of Registration Certificate of petitioner - Today, Mr. Harpreet Singh, learned senior standing counsel states that petitioner s registration has been restored retrospectively w.e.f. 06th November, 2018 in accordance with the Appellate Authority s order dated 15th June, 2020. HELD THAT - The present writ petition is disposed of as satisfied.
Issues:
1. Restoration of registration certificate and filing of pending returns without interest or late fees. Analysis: The petitioner filed a writ petition seeking direction to restore its registration certificate and allow filing of pending returns without interest or late fees. The petitioner's Tax Consultant mistakenly applied for cancellation of registration instead of another firm. Despite efforts to rectify the error, the registration certificate was canceled ex parte during lockdown. The Appellate Authority later set aside the cancellation and allowed restoration. However, the Proper Officer claimed inability to revoke or restore registration due to portal limitations. Respondent nos. 2 & 3 did not contest the Appellate Authority's decision, acknowledging the petitioner's genuine case. Respondent no. 4 assured that the functionality for restoration would be available on the common portal within fifteen days. Subsequent orders extended the restoration deadline, with final confirmation of retrospective restoration to November 2018 as per the Appellate Authority's order. Consequently, the writ petition was disposed of as satisfied. In conclusion, the judgment addressed the issue of restoring the petitioner's registration certificate and the ability to file pending returns without interest or late fees. The court intervened to rectify the inadvertent cancellation of registration and ensure compliance with the Appellate Authority's decision. The case highlighted the challenges faced due to portal limitations but ultimately resolved the matter by confirming the retrospective restoration of registration, bringing the legal proceedings to a satisfactory conclusion.
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