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2021 (9) TMI 718 - HC - GSTRevocation of cancellation of registration of petitioner - seeking direction for the respondent no.2 to adjudicate the application filed for revocation in accordance with the Order-in-Appeal - application for revocation of cancellation of registration in Form GST REG-21 on 27.11.2020 before the respondent was filed, as petitioner had no chance to approach the officer and rectify the mistake - HELD THAT:- Noticing that for giving an effect to the Order-in-Appeal passed by the Additional Commissioner (Appeals) on 26.10.2020 in a time bound manner, many attempts are made on the part of the petitioner, however, it is clear that his request has not been attended nor redressed by the respondents. Since this petition is preferred seeking the direction for the order of respondent giving an effect to the order of Additional Commissioner (Appeals) by the respondents, without entering into the merits, it is deemed appropriate, on hearing the submissions of both the sides, to direct the respondents to comply with the directions of the Additional Commissioner (Appeals) in Order-in-Appeal dated 26.10.2020 - Let the same be done without being influenced by any other aspects strictly in accordance with law by addressing the merits of the matter and following the directions of Additional Commissioner (Appeals). Let the same be decided within six weeks without fail. Petition disposed off.
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