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2021 (2) TMI 78

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..... o.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. - R/SPECIAL CIVIL APPLICATION NO. 11627 of 2020 - - - Dated:- 27-1-2021 - HONOURABLE MR. JUSTICE J.B.PARDIWALA AND HONOURABLE MR. JUSTICE ILESH J. VORA MR MITUL SHELAT WITH MS DISHA N NANAVATY FOR THE PETITIONER MR CHINTAN DAVE, AGP, MR DEVANG VYAS, ADDITIONAL SOLICITOR GENERAL OF INDIA WITH MR PARTH DIVYESHVAR FOR THE RESPONDENT ORDER PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA 1. By this writ-application under Article-226 of the Constitution of India, the writ-applicant a Partnership Firm through one of its Partner has prayed for the following reliefs:- 8 .....

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..... under sub-section (1) shall be deemed to have not been issued if the said registration is cancelled in pursuance of an application filed by such person that he was not liable to registration under section 22 or section 24 3. Thus, pursuant to the enactment of the Act, 2017 every person registered under any of the then existing laws and having a valid Permanent Account Number was required to be issued a certificate of registration under the new Act. This certificate of registration is known as the Goods and Services Tax Identification Number [GSTIN]. 4. It appears that taking into consideration the registration of the writ-applicant under the Value Added Tax, he was issued the GSTIN 24AAJFG5199D1ZB. For the purpose of giving effect .....

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..... d 20.01.2021, we had permitted Mr. Shelat to implead the Goods Services Tax Council as the respondent no.2. Notice was ordered to be issued to the newly impleaded party respondent no.2. Pursuant to the said notice, Mr. Devang Vyas, the learned Additional Solicitor General of India assisted by Mr. Parth Devyeshwar, the learned standing counsel for the Union has entered appearance and made his submissions. 10. We take notice of the fact that over a period of time, many representations were preferred by the writ-applicant as regards the subject matter, but of no avail. We dispose of this writ-application with a direction to the respondent no.2 Council to take up the matter of the writ-applicant at the earliest and see to it that the GSTIN .....

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