1. By this writ-application under Article-226 of the Constitution of India, the writ-applicant – a Partnership Firm through one of its Partner has prayed for the following reliefs:-

8(A) be pleased to issue a writ of mandamus or any other writ, order or direction in the nature of mandamus, and be pleased to direct the respondent to forthwith activate the GSTIN 24AAJFG5199D1ZB;

(B) pending admission, hearing and final disposal of the present Special Civil Application, be pleased to direct the respondents nos.1 and 2 to forthwith act upon the complaint made by the petitioner regarding the inactivation of GSTIN 24AAJFG5199D1ZB;

(C) be pleased to pass such other and further order(s) that may be deemed fit and proper in the facts and circumstances of the case.

2. The controversy in the present litigation is in a very narrow compass. We straightway go to Section-139 of the Central Goods and Services Tax Act, 2017. Section139 of the Act reads thus:-

Section- 139 Migration of existing taxpayers

(1) On and from the appointed day, every person registered under any of the existing laws and having a valid Permanent Account Number shall be issued a certificate of registration on provisional basis, subject to such conditions and in such form and manner as may be prescribed, which unless replaced by a final certificate of registration under sub-section (2), shall be liable to be cancelled if the conditions so prescribed are not complied with.

(2) The final certificate of registration shall be granted in such form and manner and subject to such conditions as may be prescribed.

(3) The certificate of registration issued to a person under sub-section (1) shall be deemed to have not been issued if the said registration is cancelled in pursuance of an application filed by such person that he was not liable to registration under section 22 or section 24

3. Thus, pursuant to the enactment of the Act, 2017 every person registered under any of the then existing laws and having a valid Permanent Account Number was required to be issued a certificate of registration under the new Act. This certificate of registration is known as the Goods and Services Tax Identification Number [GSTIN].

4. It appears that taking into consideration the registration of the writ-applicant under the Value Added Tax, he was issued the GSTIN 24AAJFG5199D1ZB. For the purpose of giving effect to the migration of the existing taxpayers, the authority concerned was required to make the GSTIN operational and active.

5. It appears that the problem for the writ-applicant cropped up as regards activating the GSTIN as the registration under the Value Added Tax came to be cancelled w.e.f. 30.06.2016.

6. The writ-applicant being dissatisfied with such decision cancelling the registration under the Value Added Tax Act preferred an appeal before the appellate authority and the said appeal came to be allowed vide order dated 04.07.2018. As the appeal came to be allowed, the registration of the writ-applicant came to be revived w.e.f. 30.06.2016.

7. Mr. Shelat, the learned counsel appearing for the writ-applicant would submit that as the appeal came to be allowed referred to above, the GSTIN should have made the registration operational and active. The grievance of Mr. Shelat is that despite the same, the GSTIN continues to remain inactive and nonoperational.

8. Mr. Chintan Dave, the learned AGP appearing for the State respondent submits that the case of the writ-applicant has already been recommended positively for the purpose of activation of the GSTIN. According to Mr. Dave, as the referred to above appeal came to be allowed, the writ-applicant is entitled to get the GSTIN activated and operational. Mr. Dave also made available for our perusal few documents to indicate that the case at the end of the State has been positively recommended.

9. By our order dated 20.01.2021, we had permitted Mr. Shelat to implead the Goods & Services Tax Council as the respondent no.2. Notice was ordered to be issued to the newly impleaded party respondent no.2. Pursuant to the said notice, Mr. Devang Vyas, the learned Additional Solicitor General of India assisted by Mr. Parth Devyeshwar, the learned standing counsel for the Union has entered appearance and made his submissions.

10. We take notice of the fact that over a period of time, many representations were preferred by the writ-applicant as regards the subject matter, but of no avail. We dispose of this writ-application with a direction to the respondent no.2 Council to take up the matter of the writ-applicant at the earliest and see to it that the GSTIN is activated and made operational. We are issuing this direction more particularly taking into consideration the fact that the appeal we are talking about and referred to above has been allowed. The order passed by the Deputy Commercial Tax Officer, Rajkot dated 04.07.2018 is annexed at Page10, Annexure-P3 to this writ-application.

Mr. Shelat is right in his submission that in the absence of the activation of the said number, his client is unable to commence with the business.

11. This writ-application is disposed of with a direction to the respondent no.2 that an appropriate order shall be passed within a period of one week from today and needful shall be done in accordance with law without fail.

12. With the above, this writ-application stands disposed of.

One copy of this order shall be furnished to Mr. Parth Divyeshwar, the learned standing counsel for its onward communication. One copy of this order shall also be furnished to Mr. Chintan Dave, the learned AGP appearing for the State for its onward communication.