2021 (2) TMI 78 - HC - GST

Court orders expedited activation of Partnership Firm's GSTIN after successful appeal against registration cancellation.

The court directed the Goods & Services Tax Council to expedite the activation of the Partnership Firm's GSTIN within a week, following a successful ... Seeking activation of GSTIN - It appears that the problem for the writ-applicant cropped up as regards activating the GSTIN as the registration under the Value Added Tax came to be cancelled w.e.f. 30.06.2016 - HELD THAT:- Over a period of time, many representations were preferred by the writ-applicant as regards the subject matter, but of no avail. We dispose of this writ-application with a direction to the respondent no.2 Council to take up the matter of the writ-applicant at the earliest and see to it that the GSTIN is activated and made operational. This writ-application is disposed of with a direction to the respondent no.2 that an appropriate order shall be passed within a period of one week from today and needful shall be done in accordance with law without fail. Issues:Activation of GSTIN for a Partnership Firm under the Central Goods and Services Tax Act, 2017.Analysis:The writ-application under Article-226 of the Constitution of India sought a writ of mandamus to activate the GSTIN 24AAJFG5199D1ZB for a Partnership Firm. The controversy revolved around Section-139 of the Central Goods and Services Tax Act, 2017, which mandated the issuance of a certificate of registration to existing taxpayers under the new Act. The GSTIN is crucial for conducting business under the Act.The writ-applicant's GSTIN remained inactive due to the cancellation of their registration under the Value Added Tax Act. However, an appeal against this cancellation was allowed, leading to the revival of the registration. The petitioner contended that the GSTIN should have been activated post the appeal's success, enabling them to commence business operations.The State respondent confirmed that the writ-applicant's case had been positively recommended for GSTIN activation. Despite several representations, the activation was pending, hindering the petitioner from starting their business. The Court directed the Goods & Services Tax Council to expedite the activation process within a week, considering the allowed appeal and the necessity for business commencement.In conclusion, the writ-application was disposed of with a directive for the respondent no.2 to pass an appropriate order promptly to activate the GSTIN. The judgment emphasized the importance of timely activation for the petitioner to initiate business activities, ensuring compliance with the law and facilitating economic operations.