The petition has been heard by way of video conferencing.

Present writ petition has been filed seeking quashing of the show cause notice dated 08th February, 2021 issued by Delhi GST/respondent No. 2 as well as for reverting/changing back the nature of levy to be imposed on the petitioner from regular to composition levy w.e.f. 01st January, 2020.

Learned counsel for petitioner states that though the petitioner is not engaged in any interstate outward supply of goods, yet it has been registered as an interstate supplier.

Mr. Satyakam, learned counsel for the respondent No. 2 states that the petitioner was registered as an interstate supplier at petitioner’s own request. He, however, clarifies that the show cause notice dated 08th February, 2021 has been rescinded by the respondent no. 2 on 23rd February, 2021.

Mr. Harpreet Singh, learned counsel for respondent No. 1 states that if the respondent No. 2/Delhi GST was to recommend petitioner’s case for reversion from regular to composition levy, GSTN would allow the same.

In rejoinder, learned counsel for petitioner emphasises that the petitioner’s registration as an interstate supplier was on account of an inadvertent error.

Admittedly, petitioner’s representation seeking reversion from regular to composition levy is pending consideration before the respondent No. 2. Moreover, as the show cause notice dated 08th February, 2021 has been rescinded, this Court directs the respondent No. 2 to consider petitioner’s representation for reversion from regular to composition levy within two weeks and if it finds that the petitioner fulfils the eligibility criteria, then it should recommend petitioner’s case to the GSTN forthwith.

In the event such a recommendation is made to the GSTN by the respondent No. 2, the same shall be given effect to within a further period of two weeks.

In view of the aforesaid directions, the present writ petition along with pending application stands disposed of.

List the present writ petition for compliance on 6th December, 2021.

The order be uploaded on the website forthwith. Copy of the order be also forwarded to the learned counsel through e-mail.