2022 (2) TMI 659

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..... applicant failed to offer any explanation as regards the discrepancies in the documents submitted by the writ-applicant - HELD THAT:- The grievance voiced by the writ-applicant herein is that despite the fact that he succeeded before the authority, till this date the respondent no.2 has not given effect to the order passed by the Appellate Authority. This writ-application is disposed off with .....

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..... India, the writ-applicant has prayed for the following reliefs:- 26(a) To issue writ of or in the nature of a mandamus or any other appropriate writ, order or direction to Respondent No.2 to give effect to the order in Appeal passed by the Deputy Commissioner (Appeals) and in case there is any technical difficulty being faced then direction for Respondent no.3 to provide technical assistance .....

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..... appearing for the writ-applicant; Mr. Priyank Lodha, the learned standing counsel appearing for the respondent no.3 GSTN and Mr. Utkarsh Sharma, the learned AGP appearing for the respondent no.2 Commercial Tax Officer . 3. It appears from the materials on record that the application filed by the writ-applicant for registration under the C.G.S.T.Act and G.S.T. Act, 2017 respectively filed un .....

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..... e, this appeal against Rejection of application for new registration is allowed. The order in Form GST REG-05 of the Commerical Tax Officer, Ghatak-40, Vadodara dated 27/05/2020 is hereby set aside, with direction to activate the GST registrations application and make process of issue of registration certificate as per Gujarat Goods and Services Tax Act, 2017 under Section-25 and Rule-10. 6. .....

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..... effect to the order passed by the appellate authority due to technical glitches. Mr. Sharma solicits the help of the respondent no.3 G.S.T.N. The technical glitches are something, which are within the control of the G.S.T.N. A registered dealer should not be told that despite succeeding before the appellate authority, it is difficult to give effect to the order passed by the authority becaus .....

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