2025 (10) TMI 108 - HC - GST

GSTIN must activate petitioner's GST portal within four weeks to enable pre-deposit; limited stay until November 2025

M/s Ashirvad Food Products Private Limited Versus Additional/Joint Commissioner, Central Goods and Services Tax, Bolpur & ors.

HC held that GSTIN, added as necessary respondent, must activate the petitioner's GST portal within four weeks to enable the petitioner to make the ... Prayer to access the GST portal - status of the petitioner’s portal is showing ‘inactive’, the petitioner is unable to put in the pre deposit in connection with an appeal filed by the petitioner - HELD THAT:- When the matter came up for consideration on 15th September, 2025, this Court noted that Goods and Service Tax Network in short (GSTIN) was a necessary party. As such, on the prayer of the petitioner, this Court added GSTIN as a party respondent. Ms. Aishwarya Rajyashree, learned advocate for the added respondent was directed to take appropriate instruction in the matter. Today she would submit that she is yet to receive further instructions. Thus, no fruitful purpose shall be served by keeping the writ petition pending. As such, the added respondent is directed to activate the petitioner’s portal within a period of 4 weeks from date. The order dated 17th January, 2025 shall remain stayed for a period of 6 weeks, or for a period of 2 weeks till after activation of the portal, whichever is later, though such order of injunction shall not continue beyond the end of November, 2025. Petition disposed off. Petitioner, though registered under the WBGST/CGST Act, 2017, was unable to access GST portal (GSTIN 19AAECA9585B1ZH) because the portal status was 'inactive,' preventing payment of the mandatory pre-deposit for an appeal against the order dated 17 January 2025 (tax period April 2020-March 2021 under section 74). State confirmed registration was not cancelled but only 'inactive.' GST Network was added as party; it had not yet furnished instructions. Court found no purpose in keeping the petition pending and directed the added respondent to 'activate the petitioner's portal within a period of 4 weeks from date.' Further, 'The order dated 17th January, 2025 shall remain stayed for a period of 6 weeks, or for a period of 2 weeks till after activation of the portal, whichever is later,' provided such injunction does not extend beyond end of November 2025. Once portal is activated, petitioner must make the pre-deposit, whereupon the appeal will be regularized and 'heard on merits.' Petition disposed of without costs.