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Petitioner should file a proper application with reasons and to take-up its issue of revocation of cancellation of registration with the respondents before filing writ petition with HC, petition considered as pre-mature.

Transitional Credit —Section 140 of the CGST Act, 2017—The petitioner prayed for (a) direct the respondents to reopen the portal. In the event they do not do so, they may be directed to entertain the form GST TRAN-1 manually and pass orders on it after due verification of the ITC (b) direct the respondents for not creating any liability of further tax, interest, fine and penalty on account of non filing of form GST TRAN-1 (c) Order dated 21.04.2020 passed by respondent may be set aside and the registration of the petitioner be restored. The petitioner relied notification No.35/2020 dated 03.04.2020, wherein time limit for compliance of any action, which falls during the period from the 20.03.2020 to the 29.06.2020 has been extended upto the 30.06.2020. The petitioner submitted that due to COVID times cancellation of registration is harsh. The respondent submitted that no representation against cancellation of registration has been preferred before filing of the writ petition.
Held that:- The Hon’ble High Court directed the petitioner to file a proper application with reasons and to take-up its issue of revocation of cancellation of registration with the respondents, who in turn shall take decision thereupon strictly in accordance with law within a period of 30 days and till that order dated 21.04.2020 shall remain in abeyance. The petitioner shall be free to raise all his issues.— Alankar Engineers Vs The Union of India, Chairman, Goods And Services Tax Network (Gstn) , The Commissioner, Central Goods And Service Tax, The Commissioner, Rajasthan Goods And Service Tax, Assistant Commissioner, Circle-C [2020] 25 TAXLOK.COM 029 (Rajasthan)