Section 25 of the IGST Act, 2017 — Registration – The applicant  prayed for directions to Respondent No.2 to give effect to the order in Appeal; direction to respondent no.2 to issue GST registration certificate in accordance with Section-25 of Act with effect from 31.03.2020. The application filed by the writ-applicant for registration came to be rejected by the respondent no.2 on the ground that the writ-applicant failed to offer any explanation as regards the discrepancies in the documents. The applicant filed appeal and the Appellate Authority allowed the appeal. Despite that the respondent no.2 has not given effect to the order passed by the Appellate Authority.

Held that:- The Hon’ble High Court directed the respondent no.2 to give effect at the earliest to the order passed by the Appellate Authority and further, grant all consequential benefits available to the writ-applicant, within a period of four weeks.