1. By this writ application under Article 226 of the Constitution of India, the writ applicant has prayed for the following reliefs:
“a) Your Lordships may be pleased to issue writ of or in the nature of mandamus or any other appropriate writ, order or direction to respondent no 7 to revoke the cancellation of registration;
b) Your Lordships may be pleased to issue writ of or in the nature of a mandamus or any other appropriate writ, order or direction to Respondent No 9 to allow filing of return with part payment of tax or with outstanding tax liability;
c) Your Lordships may be pleased to issue writ of or in the nature of a mandamus or any other appropriate writ, order or direction to Respondents to allow manual filing of GSTR 3B till August 2020 and from September 2020 onwards electronically;
d) Your Lordships may be pleased to issue writ of mandamus or any other appropriate writ directing the respondent no.5 to permit the payment of GST liabilities in accordance with the undertaking attached and marked in Annexure T.
e) To award costs of and incidental to this application be paid by the Respondents;”
2. We have heard Dr. Avinash Poddar, the learned counsel appearing for the writ applicant and Mr. Chintan Dave, the learned Assistant Government Pleader appearing for the respondent Nos. 3,4 and 5.
3. It appears from the materials on record that the GST registration of the writ applicant has been cancelled for failure to file appropriate returns. We take notice of the fact that entire issue has been brought to the notice of the Commissioner of SGST by way of representation dated 26th August 2020 addressed to the Commissioner, SGST, Ahmedabad. In the said representation, the request is two-fold; first to revoke the cancellation of registration as according to the writ applicant, it is causing unnecessary hardship in the current situation of slowdown and secondly to permit the writ applicant manual filing of the GSTR 3B.
4. We dispose of this writ application with a direction to the Commissioner, SGST, Ahmedabad to immediately look into the representation dated 26th August 2020 (Annexure:S to this paper book) and take appropriate decision in accordance with law within a period of 15 days from the receipt of the writ of this order. We clarify that we have, otherwise, not gone into the merits of the matter. If need be, the writ applicant may be heard in person before taking appropriate decision on the representation.