2022 (2) TMI 401

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....aushad Ahmed Khan, Advocate with Mr.Zahid, Advocate. J U D G M E N T MANMOHAN, J (ORAL) 1. The petition has been heard by way of video conferencing. 2. Present writ petition has been filed seeking a direction to Respondent No.1 to comply with the order dated 5th April, 2021 passed by the Respondent No.2 in its letter and spirit thereby allowing the petitioner to surrender his GSTIN voluntarily....

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....the Petitioner appealed the aforementioned order and the Respondent no.2 vide order dated 5th April, 2021 set aside the order passed by the Respondent No.1. He states that the Respondent No.2 also held that the petitioner was entitled to discontinue its business as per his own volition and directed the Respondent No.1 to cancel the GSTIN of the petitioner w.e.f. 4th March, 2020 i.e. from the date ....

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.... the above facts and circumstances, I am of the considered opinion that taxpayer is entitled to discontinue its business and therefore, present appeal is disposed of with following terms and directions:- a. Appeal preferred by the taxpayer is hereby allowed; b. Consequently, impugned order of rejection of application for revocation of cancellation of registration dated 24.11.2020 and order for....