This court dispose of this writ-application with a direction to the respondent to take up the matter of the writ-applicant at the earliest and see to it that the GSTIN is activated and made operational.
Section 139 of the CGST Act, 2017— Migration of existing taxpayers—–The applicant prayed for directing the respondent to activate the GSTIN; to direct the respondents to act upon the complaint made by the petitioner regarding the inactivation of GSTIN. In terms of Section 139, every person registered under any of the then existing laws and having a valid PAN was required to be issued a certificate of registration under the new Act. The problem for the applicant cropped up as regards activating the GSTIN as the registration under the VAT came to be cancelled w.e.f. 30.06.2016. The applicant preferred an appeal before the appellate authority and the said appeal was allowed on 04.07.2018. The applicant submitted that since the appeal was allowed, the GSTIN should have made the registration operational and active. The respondent counsel submitted that the case of the applicant has already been recommended positively for the purpose of activation of the GSTIN.
Held that:- The Hon’ble High Court directed to the respondent Council to take up the matter and the GSTIN is activated and made operational. An appropriate order shall be passed within a period of one week.