2019 (5) TMI 789 - HC - GST

Gujarat High Court Orders Restoration of GST Registration in Landmark Ruling

BEENA MEDICAL AGENCIES Versus UNION OF INDIA

The Gujarat High Court issued a Rule directing the respondent authorities to restore the petitioner's registration number under the Central Goods and ... Cancellation of registration of petitioner - the order passed by the first appellate authority is not being complied with - HELD THAT:- The court is of the view that the matter requires consideration. Hence, Issue Rule returnable on 12th June, 2019. By way of interim relief, the respondent authorities are directed to restore registration number being Registration granted to the petitioner under Central Goods and Services Tax Act, 2017, within a period of fifteen days from the date of receipt of a copy of this order. Direct Service is permitted. Issues involved:1. Compliance with order passed by the first appellate authority regarding restoration of registration number under Central Goods and Services Tax Act, 2017.Analysis:The judgment delivered by the Gujarat High Court involved a case where the petitioner had filed an appeal against the cancellation of its registration under the Central Goods and Services Tax Act, 2017. The first appellate authority had allowed the appeal and directed the second respondent to restore the registration number. However, the petitioner claimed that the order was not being complied with. Mr. Tushar Hemani, advocate for the petitioner, highlighted this non-compliance during the proceedings.The court also heard from Mr. Soaham Joshi, the learned Assistant Government Pleader representing the second respondent. After considering the submissions of both parties, the court concluded that the matter required further consideration. As a result, the court issued a Rule returnable on 12th June, 2019, indicating that interim relief was granted. The respondent authorities were directed to restore the registration number within fifteen days from the date of receipt of the court's order. The restoration was specifically for the registration number 24AACFB8930AIZO granted to the petitioner under the Central Goods and Services Tax Act, 2017.In addition, the court allowed for direct service in this matter, ensuring that the process was expedited. The judgment emphasized the importance of compliance with the orders issued by the appellate authority and the need for timely restoration of the registration number as directed. The decision aimed to uphold the principles of justice and ensure that the petitioner's rights under the tax legislation were duly protected.