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2021 (1) TMI 705 - HC - GSTSeeking Restoration of Cancelled GST registration of petitioner - contention is that there can be no manual restoration of the GST registration and, therefore, the writ petitioner is liable to be dismissed - HELD THAT:- The contention that there is no provision of restoration of a GST registration, once it has been cancelled borders on the absurd. In case, no provision for its restoration has been made in the software, the same is not the fault of the petitioner and it is for the department and the respondents to make provisions for the same in the software and on the GST Portal. Merely because such provision has not been made, the petitioner cannot be made to suffer and non compliance of an appellate order, passed by a competent appellate authority cannot be accepted or permitted on the plea raised in the counter affidavit or during the course of arguments. The respondents are directed to restore petitioner's GST registration on the GST Portal, forthwith not later than ten days from the date a copy of this order is filed before them - Petition allowed.
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