TMI Blog2021 (1) TMI 705X X X X Extracts X X X X X X X X Extracts X X X X ..... h 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. - Writ Tax No. - 638 of 2020 - - - Dated:- 18-1-2021 - Hon'ble Anjani Kumar Mishra And Hon'ble Prakash Padia JJ. For the Petitioner : Praveen Kumar For the Respondent : C.S.C.,A.S.G.I. ORDER Heard Shri Praveen Kumar, learned counsel for the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent No. 4 to restore the registration certificate of the petitioner to its original number in compliance of order dated 30.01.2020 passed by the Additional Commissioner, Grade-02 (Appeal)-I, Commercial Tax, Bareilly. (II) Issue a writ, order or direction, in the nature of mandamus commanding the GST Network to restore the active status on the dashboard of the petitioner on the GST Portal and make all the tabs on the portal active in compliance of the order dated 30.01.2020 passed by Additional Commissioner, Grade-02 (Appeal)-I, Commercial Tax, Bareilly. (III) Issue a writ, order or direction, in the nature of mandamus commanding the GST Network to design its portal and rectify the defects on the portal in compliance with the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rest, penalty and late fee in respect of the said returns. Provided further that all returns due for the period from the date of the order of cancellation of registration till the date of the order of revocation of cancellation of registration shall be furnished by the said person within a period of thirty days from the date of order of revocation of cancellation of registration. Provided also that where the registration has been cancelled with retrospective effect, the registered person shall furnish all returns relating to period from the effective date of cancellation of registration till the date of order of revocation of cancellation of registration within a period of thirty days from the date of order of revocation of cancel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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