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TMI Blog2024 (9) TMI 162X X X X Extracts X X X X X X X X Extracts X X X X ..... cancellation of GST No. 24ADHPC7739C1ZU. The impugned action of the respondent authorities cancelling GST No. 24ADHPC7739C1ZU is hereby quashed and set aside. The cancellation order passed by the respondent authorities pertains to cancellation of GST No.24ADHPC7739C3ZT - Petition allowed. - HONOURABLE MR. JUSTICE BHARGAV D. KARIA AND HONOURABLE MR. JUSTICE NIRAL R. MEHTA Appearance: For the Petitioner(s) No. 1 : Mr D K Trivedi (5283). For the Respondent(s) No. 2 : None For the Respondent(s) No. 1: Advance Copy Served to Government Pleader/PP. For the Respondent(s) No. 3,4: Mr PY Divyeshvar (2482), For the Respondent(s) No. 5,6: Notice Served By DS. ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned advocate Mr. D.K. Trivedi for the petitioner and learned advocate Mr. P.Y. Divyeshvar for respondent Nos. 3 and 4. 2. By this petition under Articles 226 and 227 of the Constitution of India, the petitioner has prayed for the following reliefs. C. Your Lordships may be pleased to issue writ of mandamus or any other appropriate writ directing the respondent authorities to immediately revoke cancellation of GSTIN 24ADHPC7739X1ZU and immediately make the said GSTI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd Nodal Officer (GST), Gandhinagar, requesting to do the needful so as to enable the petitioner to complete the Part B and complete the process of migration. 3.7 The petitioner received an e-mail dated 22nd January, 2019 from the GSTN informing about complete procedure for migration from old regime to GST regime. 3.8 As per the guidelines provided by the said e-mail, it was informed to the petitioner that if the tax payer receives a new GST number with different entity code in 13th and 14th character because of the previous record, the same should not be activated. 3.9 As per the procedure prescribed in the e-mail dated 22nd January, 2019, another GST No. 24ADHPC7739C3ZS was generated to enable the petitioner for migration from old regime to GST regime. 3.10 It appears that by e-mail dated 25th January, 2019 the petitioner was informed that application for cancellation of registration and GST REG-16 dated 24th January, 2019 was given registration number as Application Reference Number (ARN) AA2401190528471. 3.11 The petitioner thereafter received e-mail dated 29th January, 2019 in reference to the application for cancellation of registration GST REG-16 filed by the petitioner havi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e invoices and input tax credit could only be availed by the petitioner if the said number is in operation. The petitioner, therefore, required to pay GST only in the GST No. 24ADHPC7739C1ZU. 4. The petitioner thereafter preferred this petition for revoking the cancellation of GST No. 24ADHPC7739C1ZU. This Court by order dated 17th November, 2021 called upon the respondents to file reply. The respondent filed affidavit-in-reply on 08th August, 2022 explaining in detail about the cancellation of registration of GST No. 24ADHPC7739C1ZU on 08th February, 2019. Thereafter the matter was heard from time-to-time and on 08th February, 2024 the petitioner was permitted to file application for revocation of cancellation of the registration number and the respondents were directed to consider such application on merits and pass appropriate order, to be placed on record. 4.1 Pursuant to the order dated 08th February, 2024, the respondent authorities passed two orders dated 10th May, 2024 and 02nd July, 2024. Both the orders were giving different reasons and therefore, following order was passed on 25th July, 2024. 1. Heard learned advocate Mr. D.K. Trivedi for the petitioner, learned Assistan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pendency of this petition. [3] The brief facts of the case are that the petitioner, who is a proprietor of M/s. Geeta Chemist, was registered with the Commercial Tax Department and was holding Registration Certificate under the Value Added Tax Act, 2003 having Registration No. TIN 2406032136. [3.1] The petitioner thereafter applied for Migration Form under the Goods and Services Tax Act which has come into effect from 1st July 2017. The respondents issued the provisional GSTIN 24ADHPC7739C1ZU on 26th July 2017. [3.2] The petitioner continued to file returns under the provisions of the GST Act upto 31st August 2018 under the aforesaid provisional registration number. [3.3] It is the case of the petitioner that as Part B was left out, the provisional registration certificate which was generated got cancelled. [4] When the query was put to learned advocate Mr. D. K. Trivedi for the petitioner that when the registration certificate got cancelled, learned advocate Mr. Trivedi prays for time to ascertain the said fact, as stated in para 4.4 of the petition, is correct or not. Stand over to 8th August 2024. 4.3 Pursuant to the aforesaid order, the petitioner has placed on record details ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the petitioner filed Migration Form to get GST number with effect from 01st July, 2017. However, the number allotted to the petitioner being GST No. 24ADHPC7739C1ZU was cancelled on account of non-filing of Part B by the petitioner. 9. It also appears that the respondent authorities granted GST No. 24ADHPC7739C2ZT in the year 2018 to the petitioner which was cancelled on an application made by the petitioner by order dated 29th January, 2019. 10. The petitioner thereafter took action to renew the GST No. 24ADHPC7739C1ZU only in the year 2019 and applied for new number which was allotted to the petitioner as GST No.24ADHPC7739C3ZS as per the procedure prescribed in the e-mail dated 22nd January, 2019 from GSTN. 11. From the above facts, it is clear that the petitioner had applied for cancellation of GST No. 24ADHPC7739C3ZT and not GST No. 24ADHPC7739C1ZU. Therefore, the first affidavit dated 08th August, 2022 filed on behalf of the Respondent Department and Order-in-Original dated 10th May, 2024 appears to be correct one as the Department, due to some technical error/glitch, cancelled the GST No. 24ADHPC7739C1ZU instead of GST No. 24ADHPC7739C2ZT. 12. The second affidavit-in-r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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