2026 (5) TMI 1818

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.... For the Respondent(s) : A.S.G.I., Dhananjay Awasthi ORDER 1. Heard Shri Nishant Mishra along with Ms. Prerna Surolia, learned counsel for the petitioner and Shri Dhananjay Awasthi, learned counsel for the respondents. 2. Present petition has been filed with the following relief:- "Issue a writ, order or direction in the nature of mandamus commanding respondents no.3 & 4 to for....

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....ioner's appeal filed there against, was allowed by order dated 27.01.2026 passed by the appellate authority. The operative portion of the order dated 27.01.2026 reads as below:- "Accordingly, I hereby find no sound merit in the REG-19 (ORDER OF REJECTION OF APPLICATION FOR REVOCATION OF CANCELLATION) Reference No.ZA091025324368J dated 27.10.2025 passed by the Superintendent, CGST-Rang....

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.... the competent authority to restore the petitioner's registration. Almost five months have passed. The registration of the petitioner has not been restored. 8. In above circumstances, the petitioner has approached this Court. Upon exchange of affidavits, it transpires that the revenue authorities are labouring under the belief that on their appeal preferred against order dated 27.01.2026, t....

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....tive direction has been issued by the appeal authority vide order dated 27.01.2026 to restore the registration of the petitioner. 11. Seen in that light, mere filing of the appeal against the order dated 27.01.2026 passed by the appeal authority does not amount to grant of stay against the order dated 27.01.2026 passed by the appeal authority. The statutory provisions in that regard are unambig....