AI Drafter 
TaxTMI 
TaxTMI 
2022 (5) TMI 346
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.... writ, order or direction in the nature of Mandamus directing the respondents to act in accordance with the order dated 22.10.2021 (Annexure-5 to the writ petition) revoking the cancellation of the GST registration of the petitioner and restore the GST registration of the petitioner on the GST portal. (ii) issue a writ, order or direction in the nature of Mandamus directing the respondents not to levy any late fees/penalty for late filing of returns by the petitioner for the months of August 2021 to March 2022. 3. Supplementary counter affidavit filed on behalf of respondent nos. 2, 3 & 4 is taken on record. 4. On 12.04.2022, this Court passed the following order :- "1. Heard Sri Rahul Agarwal, learned counsel for th....
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....er by them. Let a counter affidavit be filed by the respondent nos.1,2,3 and 4 within two weeks', failing which this Court may consider to impose cost, inasmuch as, due to the alleged non restoration of the GST registration on portal, the petitioner is neither able to carry on his business nor able to make statutory compliances. Put up as a fresh case before the appropriate bench on 12.04.202" 6. In compliance to the aforesaid order, the respondent nos. 2,3 and 4 filed today counter affidavit dated 11.04.2022 and in paragraph nos. 2, 8 and 9 they have stated as under:- (2) That the deponent at the very outset craves leave of the Hon'ble Court to bring on record certain important facts, background ....
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.... process of revocation of cancellation of registration is also fully online through portal. In this process, the applicant files revocation online and the same is disposed off online accordingly. Therefore there is no option to initiate the revocation of cancelled registration by the Respondent Nos. 2,3 and 4. In terms of advisory dated 16.06.2021 on the subject "Difficulty in restoration of cancelled registration-Advisory" issued by the DG (Systems), Chennai, the request of the petitioner dated 28.10.2021 was forwarded to DG (Systems) Chennai along with duly filled prescribed format singed by the Commissioner, Central Goods and Service Tax and Central Excise, Agra for the needful at their end through email dated 23.11.2021. A phot....
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....ent is "ease of doing business" but the policy is not properly being executed by own officer of the Government and thus, people are being obstructed to carry on business which is in breach of fundamental rights guaranteed under Article 19(1) of the Constitution of India. 8. Respondent nos. 1 and 5 may file short counter affidavit within a week, by means of their personal affidavit clearly giving response on the prevailing situation and shall also come out an appropriate circular and guidelines as well as appropriate action in the matter so that such thing may not be repeated and the dealers may not be harassed. 9. Put up as a fresh case before the appropriate bench on 21.04.2022 at 10.00 A.M. for further hearing." 5. To....
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....yed w.e.f. 23.03.2022 to facilitate the jurisdictional Range Officers to restore the registration in pursuance of judicial/appellate orders and necessary permission to operate this functionality has been enabled for the jurisdictional Range Officers." 7. Annexure SCA - 4 reflects the effective date of registration as 01.07.2017. Thus, the relief no. (i) as sought by the petitioner stands granted and the grievance of the petitioner in this regard now stands redressed. 8. So far as the relief No.(ii) is concerned, we hope that in view of the restoration of registration with retrospective effect on 20.04.2022, the authorities shall see that petitioner may not face any hurdle in filing his returns for the months of August 2021 to March 20....
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....ions was created in the back-end and an advisory vide e-mail dated 16th June '2021 (copy enclosed), was issued in this regard. 2. Now, a functionality in the name of 'Restoration of Cancelled Registration' has been developed and deployed w.e.f. 23.03.2022, to facilitate the jurisdictional Range officers to restore the registrations in pursuance of judicial / appellate orders. 3.This functionality would cover both the cancellations viz.. ordered suo motu by Range officers against which appeal orders were obtained without applying for revocation through form REG-21, and cancelled on the request from the taxpayers. A step by step guide along with indicative screens is annexed herewith (Annexure 'A') for guidance of the office....