2021 (2) TMI 78

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....ng reliefs:- 8(A) be pleased to issue a writ of mandamus or any other writ, order or direction in the nature of mandamus, and be pleased to direct the respondent to forthwith activate the GSTIN 24AAJFG5199D1ZB; (B) pending admission, hearing and final disposal of the present Special Civil Application, be pleased to direct the respondents nos.1 and 2 to forthwith act upon the complaint made by the petitioner regarding the inactivation of GSTIN 24AAJFG5199D1ZB; (C) be pleased to pass such other and further order(s) that may be deemed fit and proper in the facts and circumstances of the case. 2. The controversy in the present litigation is in a very narrow compass. We straightway go to Section-139 of the Central G....

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....ZB. For the purpose of giving effect to the migration of the existing taxpayers, the authority concerned was required to make the GSTIN operational and active. 5. 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. 6. The writ-applicant being dissatisfied with such decision cancelling the registration under the Value Added Tax Act preferred an appeal before the appellate authority and the said appeal came to be allowed vide order dated 04.07.2018. As the appeal came to be allowed, the registration of the writ-applicant came to be revived w.e.f. 30.06.2016. 7. Mr. Shelat, the learned counsel appearing for t....