CGST Authority Fails to Produce Cancellation Order, Court Mandates Order Submission and Potential Registration Restoration

HC found CGST authority failed to produce original cancellation order, leaving petitioner's registration suspended. Court directed respondent to provide hard copy within 15 days, allowing petitioner to file revocation application. If order not provided, CGST must restore registration and retain right to initiate fresh proceedings, ensuring petitioner's procedural rights are protected.

---

---

Issues involved:
The issues involved in the judgment are related to the cancellation of the petitioner's registration by the CGST authority without providing a copy of the original order, leading to a situation where the petitioner's registration is shown as suspended in the system.

Details of the Judgment:

Issue 1: Lack of Original Order for Cancellation
The respondent CGST authority failed to produce the original order cancelling the petitioner's registration as per the court's earlier order. The order was not available in the portal, creating a peculiar situation where the petitioner's registration was shown as suspended. The petitioner presented downloaded copies from the portal indicating different statuses of the case, while the respondent submitted that the registration had been cancelled, but the order was missing.

Issue 2: Remediless Situation for the Petitioner
The court acknowledged the discrepancies in the system and held that the petitioner should not be left without a remedy due to faults in the department's procedures. The petitioner's right to apply for revocation or file an appeal should not be denied based on the system's errors.

Judgment
Based on the facts and submissions, the court directed the respondent CGST authority to provide the hard copy of the original order cancelling the petitioner's registration within fifteen days. Upon receiving the hard copy, the petitioner would be allowed to file an application for revocation. If the department failed to provide the hard copy within the specified time, the respondent CGST authority was instructed to restore the petitioner's registration and retain the liberty to initiate any fresh proceedings.

This judgment ensures that the petitioner is not left without a remedy and can exercise their rights in case of cancellation of registration, despite the system discrepancies and missing original order.

---