2024 (8) TMI 1092

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.... Respondent Through: Mr. Rajeev Aggarwal, ASC and Mr. Shubham Goel, Advocate. VIBHU BAKHRU, J. (ORAL) 1. The petitioner has filed the present petition, inter alia, praying as under:- "(a) To direct the Respondent to re-activate the User id jaiambaygst_7 of the Petitioner on the GST Portal www.gst.gov.in in order to enable the Petitioner to fetch all material information uploaded and fed on the....

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....y the Petitioner in prayer (a) above, in case it is not possible for the Respondent to re-activate the user ID jaiambaygst_7 of the Petitioner on the GST portal." 2. The petitioner is a constituent partner of the firm M/s. Jai Ambay Pharmacy, which was registered with the GST authorities and assigned the Goods and Services Tax Identification Number (GSTIN): 07AANFJ2255K1Z2. The petitioner claims ....

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....to note that the firm's GST registration was cancelled retrospectively with effect from 16.08.2017. Concededly, none of the partners took any steps to assail the order dated 15.03.2022 cancelling the firm's GST registration with retrospective effect. 5. The petitioner states that he has now become aware that an order dated 25.04.2024 has been passed under Section 73 of the Central Goods and Servi....

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.... upon the order dated 15.03.2022 cancelling the firm's GST registration, which refers to a reply dated 03.12.2021 furnished in response to the SCN. This is an apparent technical glitch as reference to a reply appears in all such orders. However, the next sentence of the said order clearly states that no reply to the SCN has been submitted. 7. The learned counsel for the petitioner submitted that ....