1. The petition under Article 226 of the Constitution of India is filed seeking direction for the respondent no.2 to adjudicate the application filed for revocation in accordance with the Order-in-Appeal passed by the respondent no. 3 with the following prayers: –

“(A) To Respondent no.2 for giving effect to the order in Appeal passed by Additional Commissioner (Appeals) on 26.10.2020 in a time bound manner and in case there is any technical difficulty being faced then Respondent no.3 must provide technical assistance for giving effect to the order of appeal.

(B) To allow the petitioner to apply for new registration with effect from 31.01.2020 in which the petitioner is allowed to-

– Get the carry forward of accumulated Input Tax Credit in cancelled registration and

– Claim the Input Tax Credit that becomes eligible from 31.01.2020 and 

– Continue availment of the benefit of Old scheme i.e. Payment of Tax at 12% with the claim of Input Tax Credit.

(C) To issue order(s), direction(s), writ(s) or any other relief(s) as this Hon’ble Court deems fit and proper in the facts and circumstances of the case and in the interest of justice;

(D) To award Costs of and incidental to this application be paid by the Respondents.”

2. The petitioner firm is engaged in the business of real estate and is undertaking construction of residential building. The project has started on 03.02.2017 and is still under construction. The notification 03/2019-CT was issued by the Government on 29.03.2019 where the tax payers having ongoing construction projects were given one time option to continue paying GST at 12% and claim Input Tax Credit thereafter. Provided that such taxpayers opt for the said scheme in prescribed manner and time.

3. According to the petitioner, he had inadvertently applied for cancellation of registration in Form REG-16 and the reason for cancellation was “ceased to be liable to pay tax”. Such order of cancellation was issued by the respondent –Superintendent in Form GST REG-19 w.e.f. 31.01.2020.

3.1. It is averred by the petitioner that as the cancellation order was issued within three days, he had no chance to approach the officer and rectify the mistake, therefore, aggrieved by the order of cancellation, he has approached the appellate forum by way of an appeal in Form APL-01 before the Additional Commissioner (Appeals). His contention was that the Superintendent has cancelled the registration without going into the facts. A personal hearing was held on 12.10.2020 by the appellate authority and on 26.10.2020 Order-in-Appeal was issued by the Additional Commissioner (Appeals) numbering AKS/ADC/APL/020/2020 where he directed to pass a fresh order after considering the documents and substantive evidences presented by the appellant and it was further directed to submit all necessary documents and application in REG-21.

3.2. It is the grievance on the part of the petitioner that he filed an application for revocation of cancellation of registration in Form GST REG-21 on 27.11.2020 before the respondent no.2 along with the substantive documents and evidences. No response has been received from the respondent no.2 and therefore, he sent a reminder letter on 14.06.2021. Reminder letter had also insisted on giving effect to Order-in-Appeal passed by the Additional Commissioner (Appeals) on 26.10.2020.

3.3. It is lamented by the appellant that eight months’ time has passed and yet there is no response from the respondents. The directions of their own officer have not been complied with till date. What all he is desirous of is seeking the direction from this Court that his request be acceded to and his application for revocation of cancellation of registration filed before the respondent no.2 be proceeded with. He also has a grievance that on 27.11.2020 he has given the submissions with all substantive documents which are not even taken into consideration.

4. We have heard learned advocate Mr. Avinash Poddar appearing for the petitioner and learned Standing Counsel Ms. Maithili Mehta appearing for and on behalf of the respondent nos. 1 and 2.

5. Noticing that for giving an effect to the Order-in-Appeal passed by the Additional Commissioner (Appeals) on 26.10.2020 in a time bound manner, many attempts are made on the part of the petitioner, however, it is clear that his request has not been attended nor redressed by the respondents.

6. Since this petition is preferred seeking the direction for the order of respondent giving an effect to the order of Additional Commissioner (Appeals) by the respondents, without entering into the merits, we deem it appropriate, on hearing the submissions of both the sides, to direct the respondents to comply with the directions of the Additional Commissioner (Appeals) in Order-in-Appeal dated 26.10.2020.

6.1. Let the same be done without being influenced by any other aspects strictly in accordance with law by addressing the merits of the matter and following the directions of Additional Commissioner (Appeals). Let the same be decided within six weeks without fail.

7. Petition is being disposed of.