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2022 (4) TMI 54

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..... er(s) No. 1,2 MR UTKARSH SHARMA, AGP for the Respondent(s) No. 1,2 ORAL ORDER (PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA) 1. By this writ application under Article 226 of the Constitution of India, the writ applicants have prayed for the following reliefs: "A. This Hon'ble Court may be pleased to issue a writ of certiorari or writ in the nature of certiorari or any other appropriate wri .....

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..... ited by the Petitioners; C. Pending notice, admission and final hearing of this petition, this Hon'ble Court may be pleased to direct the Respondents to forthwith restore registration certificate of the Petitioners for the period from 1.4.2018 to 31.3.2019; D. Ex parte ad interim relief in terms of prayer C may kindly be granted; E. Such further relief(s) as deemed fit in the facts and c .....

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..... firm under the GST got cancelled. However, despite the fact that the registration of the firm got cancelled, the returns filed by the writ applicants were being accepted. 3. Let Notice be issued to the respondents, returnable on 23.03.2022. Mr. Kathiriya, the learned AGP waives service of notice for and on behalf of the respondents. Mr. Kathiriya, has already been furnished with one set of entir .....

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..... tration is recalled and the original registration under the CGST is restored. For a mistake said to have been committed by the Chartered Accountant, the dealer under the Act should not be made to pay a very heavy price like cancellation of the registration itself. 6. Let the needful be done within a period of eight weeks from today without fail. 7. The writ application stands disposed of accordi .....

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