2024 (3) TMI 679

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....(IRP). 3. There is also no doubt that the Resolution Plan has found acceptance by the NCLT vide order dated 17.4.2023. The Registering Authority under the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as the Act) not only admits the above fact as true but recognizes that the petitioner's position viz-a-viz the corporate debtor. Those being the admitted facts, denial of the registration to the petitioner after acceptance of its Resolution Plan amounts to refusal to allow the petitioner to engage in lawful business. Unless the registration is granted under the Act, transactions of purchase and sale of goods and supply of services, etc may never be carried out on the scale and extent any business may require. ....

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....e and the issue is wholly with respect to registration which only enables the business to abide by the regulatory laws and further since there is no objection on part of the revenue authorities that the petitioner is seeking registration for business purpose, no useful purpose would be served in keeping the petition pending or calling for a counter affidavit. 8. Accordingly, the present petition stands allowed at this stage itself. The impugned order dated 27.02.2024 is quashed. A positive mandamus is issued to the respondent no.3/Assistant Commissioner to proceed to consider the petitioner's application on merits for grant of registration with respect to activities that the petitioner may have disclosed in its application. 9. Let....

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....®à¥‡à¤‚ व्यापारी के IRP नियुक्त होने के दिनांक 28.10.2018 से 30 दिनो के अन्दर अर्थात दिनांक 28.11.2020 तक पंजीयन प्राप्त कर लेना चाहिए था परन्तु प्रश्नगत प्रकरण में Corporate Debtor ....