9911796707
TMI Blog2021 (3) TMI 975X X X X Extracts X X X X X X X X Extracts X X X X ..... ng of returns by the petitioners under the GST Acts because of blockage of registration certificate of the petitioners - HELD THAT:- The writ applicants represented before the authorities on number of occasions requesting for activation of the registration certificate under the GST Act and grant of final registration certificate since the very basis for inactivation / blocking of such certificate had been removed by the first appellate authority under the VAT Act - Because of inactivation of registration certificate, the writ applicants were unable to file the returns and pay tax under the GST Act nor they were able to claim the Input Tax Credit of IGST paid on the imports made during the interregnum period. Since no response was received f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or order directing the respondents to forthwith activate the registration of the petitioners under the GST Acts and grant final certificate of registration to the petitioners from 1.7.2017. B. This Hon'ble Court may be pleased to issue a writ of mandamus or a writ in nature of mandamus or any other appropriate writ or order directing the respondents to allow the petitioners to file returns and pay tax under the GST Acts from 1.7.2017; C. This Hon'ble Court may be pleased to issue a writ of mandamus or a writ in nature of mandamus or any other appropriate writ or order directing the respondents to allow the petitioners to claim input tax credit of IGST paid on imports made during the period when the registration certificate of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AT Act, the writ applicants were granted the provisional registration certificate under the GST Act. 5 The Chartered Accountant of the writ applicants committed default in filing the returns under the VAT Act on account of which the registration certificate of the writ applicants under the VAT Act was cancelled by order dated 15th June 2017. Based on such cancellation, the provisional registration of the writ applicants under the GST Act was also blocked / inactivated and final registration was not granted to the writ applicants under the GST Act. 6 The writ applicants filed an appeal under the VAT Act challenging the legality and validity of the cancellation order on 15th June 2017. The first appellate authority, by order dated 3rd April ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m the GST portal the petitioner herein has himself submitted form REG - 29 for the purpose of cancellation of the registration number. The date of cancellation for the same is 23.08.2017. Annexed hereto and marked as Annexure R I is a copy of the status report of the said registration number." 11 The averments made in the above referred paras of the reply are mutually destructive. 12 In the result, this writ application succeeds and is hereby allowed. The respondents are directed to unblock / activate the registration of the writ applicants under the GST Act and grant the final registration certificate under the GST Act with effect from 1st July 2017 at the earliest. The respondents shall permit the writ applicants to upload the ret ..... X X X X Extracts X X X X X X X X Extracts X X X X
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