9911796707
TMI Blog2021 (2) TMI 78X X X X Extracts X X X X X X X X Extracts X X X X ..... e a writ of mandamus or any other writ, order or direction in the nature of mandamus, and be pleased to direct the respondent to forthwith activate the GSTIN 24AAJFG5199D1ZB; (B) pending admission, hearing and final disposal of the present Special Civil Application, be pleased to direct the respondents nos.1 and 2 to forthwith act upon the complaint made by the petitioner regarding the inactivation of GSTIN 24AAJFG5199D1ZB; (C) be pleased to pass such other and further order(s) that may be deemed fit and proper in the facts and circumstances of the case. 2. The controversy in the present litigation is in a very narrow compass. We straightway go to Section-139 of the Central Goods and Services Tax Act, 2017. Section139 of the Act rea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uthority concerned was required to make the GSTIN operational and active. 5. It appears that the problem for the writ-applicant cropped up as regards activating the GSTIN as the registration under the Value Added Tax came to be cancelled w.e.f. 30.06.2016. 6. The writ-applicant being dissatisfied with such decision cancelling the registration under the Value Added Tax Act preferred an appeal before the appellate authority and the said appeal came to be allowed vide order dated 04.07.2018. As the appeal came to be allowed, the registration of the writ-applicant came to be revived w.e.f. 30.06.2016. 7. Mr. Shelat, the learned counsel appearing for the writ-applicant would submit that as the appeal came to be allowed referred to above, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion more particularly taking into consideration the fact that the appeal we are talking about and referred to above has been allowed. The order passed by the Deputy Commercial Tax Officer, Rajkot dated 04.07.2018 is annexed at Page10, Annexure-P3 to this writ-application. Mr. Shelat is right in his submission that in the absence of the activation of the said number, his client is unable to commence with the business. 11. This writ-application is disposed of with a direction to the respondent no.2 that an appropriate order shall be passed within a period of one week from today and needful shall be done in accordance with law without fail. 12. With the above, this writ-application stands disposed of. One copy of this order shall be furni ..... X X X X Extracts X X X X X X X X Extracts X X X X
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