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Case Title | Up Pipe Fitting Supplier VS Goods and Services Tax and Ors |
Court | Allahabad High Court |
Honorable Judges | Justices Jayant Banerji,J and Justice Surya Prakash Kesarwani,J |
Citation | 2022 (4) GSTPanacea 332 HC Allahabad WRIT TAX No. – 420 of 2022 |
Judgement Date | 26-April-2022 |
Council for Petitioner | Mr. Mohan Sausarkar |
Council for Respondent | Mr. Ankit Agarwal |
In favour of | Petitioner |
Section | Section 107 of the CGST Act |
The Allahabad High Court, Justices Jayant Banerji,J and Surya Prakash Kesarwani,J, held restoration of registration with retrospective effect.
FACTS OF THE CASE
Writ petition has been filed praying for reliefs – Issue a writ, order or direction in nature of Mandamus directing respondents to act in accordance with order (Annexure-5 to the writ petition) revoking cancellation of GST registration of petitioner and restore the GST registration of the petitioner on the GST portal. From the records, it appears that as per own case of the respondents a temporary mechanism to restore cancelled registration was created in the back end and an advisory vide e-mail dated 16.06.2021 was issued in this regard to restore registrations cancelled on the request of the dealers or pursuant to the orders passed by appellate authorities/High Court, but a permanent mechanism could not be developed until the aforesaid advisory.
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COURT HELD
Court hope and trust that the GST Council and authorities under the Central Goods and Service Tax Act/States Goods and Service Tax Act 2017 shall be sensitive enough to address genuine problems of dealers including problems being faced in giving effect to the orders of appellate authority, Tribunal and courts – Court also direct that aforesaid Registration Advisory, shall be circulated forthwith by GST Council amongst officers under the Act, 2017 as well as amongst association of traders and industries and amongst Tax Bar Associations at the district level in state of Uttar Pradesh. Writ petition is disposed of.
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ANALYSIS OF THE JUDGEMENT
Point of Law: Restoration of registration with retrospective effect, the authorities shall see that petitioner may not face any hurdle in filing his returns for the months of August 2021 to March 2022.
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