2024 (8) TMI 1092

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....ishtha Majumdar, Advocates. For the 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....

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....ndent to provide physical copies/soft copies of all documents sought by 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 Ta....

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....from 16.08.2017 as no reply was furnished to the SCN. 4. It is important 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 da....

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....eeking cancellation of the firm's GST registration. The petitioner merely relies 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 SC....