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Restoration of inadvertently cancelled registration.

Registration under GST It appears from the materials on record that the writ-applicant herein preferred an online application for cancellation of the GST No.24APRPK1735Q2Z9 of the Proprietory concern. In fact, the writ-applicant wanted cancellation of the GST No.24BAXPK4271K1Z5 of “Shree Sai Water Purifiers”. The aforesaid mistake committed by the writ-applicant was brought to the notice of the respondent no.2 with a request to restore the original registration. The respondent no.2 passed an order dated 04th June, 2019 restoring the registration. The grievance of the writ-applicant is that although there is an order passed by the respondent no.2 restoring the registration, which was inadvertently cancelled, yet the same has not be given effect to by the GSTN.

Held that :- In such circumstances referred to above, we dispose of this writ-application with a direction to the newly impleaded respondent no.4 i.e. the GSTN Council to immediately look into the matter, more particularly, the order passed by the respondent no.2 dated 04th June, 2019, Annexure-A to this writ-application and see to it that the order is given effect to. — Shivanshi Enterprise Vs. Union of India [2020] 22 TAXLOK.COM 034 (Gujarat)