2022 (11) TMI 902

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....on'ble Court may be pleased to issue a Writ, order or direction including a Writ in the nature of mandamus directing the respondents (or such of the respondents as this Hon'ble Court may deem fit) to re-open the GSTN portal to enable the petitioner to file revised Form GST TRAN-1 online or accept the manual copy of the revised Form GST TRAN-1 as the declaration under Section 140(3) of the CGST Act read with Rule 117 of the CGST Rules, in order to enable the petitioner to rectify the error/mistake committed by the petitioner while filing Form TRAN-1; (b) This Hon'ble Court may be pleased to issue a writ/order or direction including a Writ of Mandamus directing the respondents (or such of the respondents as this Hon'ble Court may deem fit) ....

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.... not affect the liability of the person to pay tax and other dues under this Act or to discharge any obligation under this Act or the rules made thereunder for any period prior to the date of cancellation whether or not such tax and other dues are determined before or after the date of cancellation. Therefore, it is imperative for petitioner to be permitted to transition the credit to new GST regime. 6. Section 30 of CGST Act provides for revocation of cancellation of registration but that only envisages situations where a registration is cancelled by the proper officer on his own motion. It does not factor in a situation as in the present case that is a registered person has applied for cancellation and an application for revocation of su....