2022 (4) TMI 54

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....IT N SHETH(7336) for the Petitioner(s) No. 1,2 MR UTKARSH SHARMA, AGP for the Respondent(s) No. 1,2 ORAL ORDER (PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA) 1. By this writ application under Article 226 of the Constitution of India, the writ applicants have prayed for the following reliefs: "A. This Hon'ble Court may be pleased to issue a writ of certiorari or writ in the n....

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.....3.2019 under the aegis of which tax may again be deposited by the Petitioners; C. Pending notice, admission and final hearing of this petition, this Hon'ble Court may be pleased to direct the Respondents to forthwith restore registration certificate of the Petitioners for the period from 1.4.2018 to 31.3.2019; D. Ex parte ad interim relief in terms of prayer C may kindly be ....

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....on number of the proprietorship. In such circumstances, the registration of the proprietary firm under the GST got cancelled. However, despite the fact that the registration of the firm got cancelled, the returns filed by the writ applicants were being accepted. 3. Let Notice be issued to the respondents, returnable on 23.03.2022. Mr. Kathiriya, the learned AGP waives service of notice fo....

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....view that the respondent No.2 should immediately look into the matter and see to it that the order cancelling the registration is recalled and the original registration under the CGST is restored. For a mistake said to have been committed by the Chartered Accountant, the dealer under the Act should not be made to pay a very heavy price like cancellation of the registration itself. 6. Let the ne....