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2020 (3) TMI 615 - HC - GSTCancellation of registration of dealer - grievance of the writ-applicant is that although there is an order passed by the respondent no.2 restoring the registration, which was inadvertently cancelled, yet the same has not be given effect to by the GSTN - HELD THAT - This writ-application is disposed off with a direction to the newly impleaded respondent no.4 i.e. the GSTN Council to immediately look into the matter, more particularly, the order passed by the respondent no.2 dated 04th June, 2019, Annexure-A to this writ-application and see to it that the order is given effect to.
Issues:
1. Impleadment of GSTN Council as respondent no. 4. 2. Compliance with the order dated 04.06.2019 for restoring GST Registration. 3. Failure to give effect to the order by GSTN. Analysis: 1. The judgment begins with granting leave to implead the GSTN Council as respondent no. 4 and orders the cause-title to be amended accordingly. Rule is made returnable forthwith, with the learned AGP waiving notice of rule for respondents 2 and 3. 2. The writ-application under Article 226 of the Constitution of India seeks relief for compliance with an order dated 04.06.2019 to restore GST Registration. The applicant mistakenly applied for cancellation of a different registration and later requested restoration. Despite an order restoring the registration, the grievance is that GSTN has not given effect to it. The judgment highlights the narrow scope of the controversy and directs the respondent no. 4, GSTN Council, to address the matter promptly. The judgment emphasizes the need for immediate action to implement the restoration order passed by respondent no. 2 on 04th June, 2019. 3. In conclusion, the judgment disposes of the writ-application with a specific direction to the GSTN Council to examine the order restoring registration and ensure its implementation. The court sets a deadline of four weeks for completing this task from the date of receipt of the order. Direct service is permitted for expediting the process.
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