Delhi High Court
Mahadev Traders vs Union Of India & Ors. on 25 September, 2020
$~4
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P. (C) 4321/2020
MAHADEV TRADERS ...... Petitioner
Through: Mr. Vineet Bhatia, Advocate with
Mr. Chanderkant Singh, Advocate.
versus
UNION OF INDIA & ORS. ...... Respondents
Through: Mr. Abhay Prakash Sahay, Central
Government Standing Counsel with
Ms. Indira Goswami and Ms. Mannu
Singh, Advocates for respondent No.1.
Mr. Dhananjaya Mishra for respondent
Nos.2 & 3.
Mr. Harpreet Singh, Senior Standing
Counsel for respondent No.4.
% Date of Decision: 25th September, 2020
CORAM:
HON'BLE MR. JUSTICE MANMOHAN
HON'BLE MR. JUSTICE SANJEEV NARULA
JUDGMENT
MANMOHAN, J: (Oral)
1. The petition has been heard by way of video conferencing.
2. On 30th July, 2020 the present writ petition was listed for hearing for the
first time. On the said date this Court had passed the following order:
"The petition has been heard by way of video conferencing.
Present writ petition has been filed seeking a direction to
the respondents to restore the registration certificate of the
petitioner in accordance with the order dated 15th June, 2020
passed by the Appellate Authority as well as to permit the
petitioner to file all its pending returns without any interest or late
fees.
Learned counsel for petitioner states that the staff of the
Tax Consultant of the petitioner inadvertently applied on 06 th
November, 2018 for cancellation of registration of the petitioner
instead of another firm M/s Mahakal Traders of which the
petitioner‟s wife is the proprietor. He states that as the petitioner
was not able to withdraw the application for cancellation of
registration certificate on the common portal, it wrote a letter
dated 19th February, 2019 to the Proper Officer for withdrawal of
application for cancellation of registration.
He, however, states that after a lapse of more than a year,
the petitioner‟s registration certificate was cancelled during lock-
down vide ex parte order dated 08th April, 2020 with retrospective
effect from 06th November, 2018.
He points out that upon an appeal being filed by the
petitioner, the Appellate Authority vide order dated 15 th June,
2020 set aside the cancellation of petitioner‟s registration and
allowed its restoration. However, on 01 st July, 2020 petitioner
received a letter from the Proper Officer stating that it is not
possible to revoke or restore the petitioner‟s registration as the
common portal does not permit the Proper Officer to do so.
Learned counsel for the petitioner states that till date the
petitioner has been filing its returns and paying its taxes. He
states that if the registration certificate of the petitioner is
cancelled w.e.f. 06th November, 2018, all the buyers who have
made purchases from the petitioner would be denied the use of
input tax credit leading to a lot of chaos and confusion.
Mr.Dhananjaya Mishra, learned counsel for respondent
nos.2 & 3, on instructions, states that respondent nos.2 & 3 do not
wish to challenge the order of the Appellate Authority in
petitioner‟ favour. He admits that the petitioner has a bonafide
case.
Mr.Harpreet Singh, learned counsel for respondent no.4
states that the functionality of restoration is at the stage of „User
Acceptance/Testing‟ and will be incorporated on the common
portal within fifteen days. Consequently, according to him, after
fifteen days, respondents 2 & 3 would be in a position to restore
the petitioner‟s registration.
In the interest of justice, re-notify on 18th August, 2020.
The order be uploaded on the website forthwith. Copy of the
order be also forwarded to the learned counsel through e-mail.
3. On 18th August, 2020 this Court had passed the following order:
"The petition has been heard by way of video conferencing.
Mr.Harpreet Singh, learned counsel for respondent no.4
states that the petitioner‟s registration, for the time being, has
been restored prospectively. He assures this Court that the
functionality of restoration with retrospective effect is being
developed and shall be incorporated on the common portal on or
before 07th September, 2020.
At the request of Mr.Harpreet Singh, re-notify on 10th
September, 2020.
The order be uploaded on the website forthwith. Copy of the
order be also forwarded to the learned counsel through e-mail."
4. On 10th September this Court had passed the following order:-
"The petition has been heard by way of video
conferencing.
Today, once again, Mr. Harpreet Singh, learned counsel
for respondent No. 4 seeks extension of time to incorporate the
functionality of restoration with retrospective effect on the
common portal. He states that the said functionality shall be
incorporated on or before 20th September, 2020.
At the request of learned counsel for the respondent,
adjourned to 25th September, 2020.
In the event the said functionality is not incorporated on
the common portal on or before the next date of hearing, the
CEO, GSTN shall appear before this Court through web link.
The order be uploaded on the website forthwith. Copy of
the order be also forwarded to the learned counsel through e-
mail."
5. Today, Mr. Harpreet Singh, learned senior standing counsel states that
petitioner's registration has been restored retrospectively w.e.f. 06 th November,
2018 in accordance with the Appellate Authority's order dated 15th June, 2020.
6. Accordingly, the present writ petition is disposed of as satisfied.
7. The order be uploaded on the website forthwith. Copy of the order be
also forwarded to the learned counsel through e-mail.
MANMOHAN, J
SANJEEV NARULA, J
SEPTEMBER 25, 2020
as
