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TMI Blog2022 (5) TMI 346X X X X Extracts X X X X X X X X Extracts X X X X ..... Goods and Service Tax Act/States Goods and Service Tax Act 2017 shall be sensitive enough to address genuine problems of the dealers including the problems being faced in giving effect to the orders of appellate authority, Tribunal and courts. Petition disposed off. - Writ Tax No. - 420 of 2022 - - - Dated:- 26-4-2022 - Hon'ble Surya Prakash Kesarwani And Hon'ble Jayant Banerji JJ. For the Petitioner : Rahul Agarwal For the Respondent : A.S.G.I.,Gaurav Mahajan,Gopal Verma ORDER 1. Heard Sri Rahul Agarwal, learned counsel for the petitioner and Sri Sashi Prakash Singh, learned Additional Solicitor General assisted by Sri Gopal Verma and Sri Gaurav Mahajan, learned counsel for the respondents. 2. This writ petition has been filed praying for the following reliefs :- (i) Issue a writ, order or direction in the nature of Mandamus directing the respondents to act in accordance with the order dated 22.10.2021 (Annexure-5 to the writ petition) revoking the cancellation of the GST registration of the petitioner and restore the GST registration of the petitioner on the GST portal. (ii) issue a writ, order or direction in the nature of Mandamus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8 and 9 they have stated as under:- (2) That the deponent at the very outset craves leave of the Hon'ble Court to bring on record certain important facts, background and material which are already part of record and also flow from the statute book and which will have a material bearing on the outcome of the writ petition. The said facts are as follows:- (a) The petitioner was a partnership firm consisting of 2 partners namely Satendra Kumar Jain and Narendra Kumar Jain. (b) On 24.03.2021 Narendra Kumar Jain expired/passed away and the Partnership came to an end and as such the remaining partner submitted an online request through portal for cancellation of their registration vide ARNAA090721101216N dated 22.07.2021 The request for cancellation of their GSTIN 09AAAFU3379A1ZA was approved by the competent authority through the portal vide Reference No. ZA090721586918R dated 23.07.2021. Thus the registration of the petitioner stood cancelled. (c) On 29.07.2021 a new Deed of Partnership was made/executed between 2 partners namely Satendra Kumar Jain and Siddesh Jain. (d) Subsequently the new partners filed an appeal before the Commissioner (Appeals) for re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orities and for that reason the Director General (Systems), Chennai is not taking any action and is not giving effect to the order of the appellate authority dated 22.10.2021, despite letters written by the authority as referred in the afore-quoted paragraphs. The policy of the Government is ease of doing business but the policy is not properly being executed by own officer of the Government and thus, people are being obstructed to carry on business which is in breach of fundamental rights guaranteed under Article 19(1) of the Constitution of India. 8. Respondent nos. 1 and 5 may file short counter affidavit within a week, by means of their personal affidavit clearly giving response on the prevailing situation and shall also come out an appropriate circular and guidelines as well as appropriate action in the matter so that such thing may not be repeated and the dealers may not be harassed. 9. Put up as a fresh case before the appropriate bench on 21.04.2022 at 10.00 A.M. for further hearing. 5. Today, a short counter affidavit on behalf of respondent nos. 1 5 has been filed by Sri Lalan Kumar, Commissioner CGST and CX Agra. 6. In the aforesaid short counter af ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by appellate authorities/High Court, but a permanent mechanism could not be developed until the aforesaid advisory dated 23.03.2022 (Annexure No.SCA No.5). 10. But now it developed and deployed a functionality in the name of Restoration of Cancelled Registration with effect from 23.03.2022 to facilitate the jurisdictional Range Officers to restore the registration in pursuance of judicial/appellate orders. The aforesaid Registration Advisory No.07/2022, dated 23.03.2022 is reproduced below : Date: 23.03.2022 Registration Advisory No. 07/2022 Sub : Introduction of Restoration of Cancelled Registration based on Appellate order reg. *** Communications have been received from field formations about passing judicial / appeal orders against cancellation orders, passed suo motu by the Range officers u/s 29 of the CGST Act, 2017. It has also come to notice that taxpayers in certain cases, had obtained orders from High Courts / appellate authorities to restore registrations cancelled on their own request. Since the functionality to implement the orders online was not ready, a temporary mechanism to restore cancelled registrations was created in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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