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2020 (6) TMI 476 - HC - GSTRestoration of GST registration - Reopening of portal for filing of form GST TRAN-1 - transitional credit - N/N. 35/2020 dated 03.04.2020 issued by Government of India, Ministry of Finance - HELD THAT:- This Court finds that in COVID times the respondents at least ought to have made efforts to consider revocation of cancellation of registration as per law but certainly as per relaxation granted vide notification Annex.19. The present writ petition is disposed of with a direction to the petitioner to file a proper application with reasons and to take-up its issue of revocation of cancellation of registration with the respondents, who in turn shall take decision thereupon strictly in accordance with law within a period of 30 days from today.
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