9911796707
TMI Blog2022 (2) TMI 401X X X X Extracts X X X X X X X X Extracts X X X X ..... er, the date of cancellation of registration is from the date the petitioner had applied for cancellation of his registration i.e. 4th March, 2020 and not from the date when its registration was cancelled by the respondent No.1. The Appellate Authority has passed a clear and cogent order dated 5th April, 2021 where it was held that impugned order of rejection of application for revocation of cancellation of registration dated 24.11.2020 and order for cancellation of registration dated 15.09.2020 are set aside -This Court is of the view that the reliance of the respondents on the order dated 5th August, 2020 is misconceived. The Respondent No.1 is directed to comply with the order dated 5th April, 2021 by allowing the petitioner to s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Petitioner states that the Petitioner appealed the aforementioned order and the Respondent no.2 vide order dated 5th April, 2021 set aside the order passed by the Respondent No.1. He states that the Respondent No.2 also held that the petitioner was entitled to discontinue its business as per his own volition and directed the Respondent No.1 to cancel the GSTIN of the petitioner w.e.f. 4th March, 2020 i.e. from the date the Petitioner had applied for cancellation of registration. But the Respondent No.1, only partially complied with the order and cancelled the registration of GSTIN of the petitioner w.e.f. 4th March, 2020 by invoking its suo motu power. 5. Issue notice. Mr.Naushad Ahmed Khan, learned counsel for the respondents acce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the Petitioner was entitled to discontinue its business. Further, the date of cancellation of registration is from the date the petitioner had applied for cancellation of his registration i.e. 4th March, 2020 and not from the date when its registration was cancelled by the respondent No.1. 8. In view of the aforesaid categorical order of the Appellate Authority, this Court is of the view that the reliance of the respondents on the order dated 5th August, 2020 is misconceived. 9. Accordingly, the present writ petition is allowed and the Respondent No.1 is directed to comply with the order dated 5th April, 2021 by allowing the petitioner to surrender his GSTIN voluntarily w.e.f. 4th March, 2020. 10. With the aforesaid direction, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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