2021 (3) TMI 975

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....writ in nature of mandamus or any other appropriate writ or order directing the respondents to forthwith activate the registration of the petitioners under the GST Acts and grant final certificate of registration to the petitioners from 1.7.2017. B. This Hon'ble Court may be pleased to issue a writ of mandamus or a writ in nature of mandamus or any other appropriate writ or order directing the respondents to allow the petitioners to file returns and pay tax under the GST Acts from 1.7.2017; C. This Hon'ble Court may be pleased to issue a writ of mandamus or a writ in nature of mandamus or any other appropriate writ or order directing the respondents to allow the petitioners to claim input tax credit of IGST paid on....

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....earlier regime to the GST regime. Hence, on the basis of registration under the VAT Act, the writ applicants were granted the provisional registration certificate under the GST Act. 5 The Chartered Accountant of the writ applicants committed default in filing the returns under the VAT Act on account of which the registration certificate of the writ applicants under the VAT Act was cancelled by order dated 15th June 2017. Based on such cancellation, the provisional registration of the writ applicants under the GST Act was also blocked / inactivated and final registration was not granted to the writ applicants under the GST Act. 6 The writ applicants filed an appeal under the VAT Act challenging the legality and validity of the cancella....

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....on of the VAT registration number. 8 It is respectfully submitted that as per the status from the GST portal the petitioner herein has himself submitted form REG - 29 for the purpose of cancellation of the registration number. The date of cancellation for the same is 23.08.2017. Annexed hereto and marked as Annexure R I is a copy of the status report of the said registration number." 11 The averments made in the above referred paras of the reply are mutually destructive. 12 In the result, this writ application succeeds and is hereby allowed. The respondents are directed to unblock / activate the registration of the writ applicants under the GST Act and grant the final registration certificate under the GST Act with effect fro....