9911796707
TMI Blog2022 (5) TMI 346X X X X Extracts X X X X X X X X Extracts X X X X ..... us 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 directing the respondents not to levy any late fees/penalty for late filing of returns by the petitioner for the months of August 2021 to March 2022. 3. Supplementary counter affidavit filed on behalf of respondent nos. 2, 3 & 4 is taken on record. 4. On 12.04.2022, this Court passed the following order :- "1. Heard Sri Rahul Agarwal, learned counsel for the petitioner and Sri Gaurav Mahajan, learned Senior Standing Counse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h this Court may consider to impose cost, inasmuch as, due to the alleged non restoration of the GST registration on portal, the petitioner is neither able to carry on his business nor able to make statutory compliances. Put up as a fresh case before the appropriate bench on 12.04.202" 6. In compliance to the aforesaid order, the respondent nos. 2,3 and 4 filed today counter affidavit dated 11.04.2022 and in paragraph nos. 2, 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 w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ordingly. Therefore there is no option to initiate the revocation of cancelled registration by the Respondent Nos. 2,3 and 4. In terms of advisory dated 16.06.2021 on the subject "Difficulty in restoration of cancelled registration-Advisory" issued by the DG (Systems), Chennai, the request of the petitioner dated 28.10.2021 was forwarded to DG (Systems) Chennai along with duly filled prescribed format singed by the Commissioner, Central Goods and Service Tax and Central Excise, Agra for the needful at their end through email dated 23.11.2021. A photo copy of the email dated 23.11.2021 is enclosed herewith and marked as Annexure No. CA-1). (8) That in reply to the contents of paragraph nos. 12 of the writ petition in the manner as stated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ranteed 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 affidavit it has been states as under :- "10. That the depone ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7. Annexure SCA - 4 reflects the effective date of registration as 01.07.2017. Thus, the relief no. (i) as sought by the petitioner stands granted and the grievance of the petitioner in this regard now stands redressed. 8. So far as the relief No.(ii) is concerned, we hope that in view of the restoration of registration with retrospective effect on 20.04.2022, the authorities shall see that petitioner may not face any hurdle in filing his returns for the months of August 2021 to March 2022. 9. From the records, it appears that as per own case of the respondents a temporary mechanism to restore cancelled registration was created in the back end and an advisory vide e-mail dated 16.06.2021 was issued in this regard to restore registrations ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sdictional Range officers to restore the registrations in pursuance of judicial / appellate orders. 3.This functionality would cover both the cancellations viz.. ordered suo motu by Range officers against which appeal orders were obtained without applying for revocation through form REG-21, and cancelled on the request from the taxpayers. A step by step guide along with indicative screens is annexed herewith (Annexure 'A') for guidance of the officers using the functionality. 4. Necessary permission to operate this functionality is being enabled for the Jurisdictional Range Officers. 5. As per the contractual obligations, the vendor (Wipro) is required to rectify the defects/ errors/ bugs noticed, if any, in the functionality within 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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