Shivanshi Enterprise vs. Union Of India
(Gujarat High Court, Gujrat)

Case Law
Petitioner / Applicant
Shivanshi Enterprise
Union Of India
Gujarat High Court
Mar 4, 2020
Order No.
TR Citation
2020 (3) TR 1525
Related HSN Chapter/s
Related HSN Code


1. Leave to implead the GSTN Council as the respondent no.4. The cause-title be amended accordingly.

2. Rule returnable forthwith. Mr. Chitran Dave, the learned AGP waives served of notice of rule for and on behalf of the respondents nos.2 and 3.

3. By this writ-application under Article226 of the Constitution of India, the writ-applicant – a Proprietory concern through its Proprietor, has prayed for the following reliefs:

“7 (A) Be pleased to admit and allow the present petition;

(B) Be pleased to issue a writ of mandamus or any other appropriate writ, order or direction directing the respondent authority to comply with the order dated 04.06.2019 passed by Appellant Authority by restoring the GST Registration No.24APRPK1735Q2Z9 of “Shivanshi Enterprise” which is at Annexure A to the petition;

(C) Pending admission, hearing and final disposal of this petition, be pleased to direct the Respondent No.2 and 3 to restore the GST Registration No.24APRPK1735Q2Z9 of “Shivanshi Enterprise”;

(D) Ad-interim relief in terms of paragraph No.8C be granted;

(E) Such other and further relief as this Hon’ble Court may deem just, fit and expedient in the interest of justice be granted in favour of the petitioner;”

4. We need not to discuss the facts of this case in details as the controversy is in a very narrow compass and the writ-application can be disposed of by appropriate directions.

5. It appears from the materials on record that the writ-applicant herein preferred an online application for cancellation of the GST No.24APRPK1735Q2Z9 of the Proprietory concern. In fact, the writ- applicant wanted cancellation of the GST No.24BAXPK4271K1Z5 of “Shree Sai Water Purifiers”. The aforesaid mistake committed by the writ-applicant was brought to the notice of the respondent no.2 with a request to restore the original registration. The respondent no.2 passed an order dated 04th June, 2019 restoring the registration. The grievance of the writ-applicant is that although there is an order passed by the respondent no.2 restoring the registration, which was inadvertently cancelled, yet the same has not be given effect to by the GSTN.

6. In such circumstances referred to above, we dispose of this writ-application with a direction to the newly impleaded respondent no.4 i.e. the GSTN Council to immediately look into the matter, more particularly, the order passed by the respondent no.2 dated 04th June, 2019, Annexure-A to this writ-application and see to it that the order is given effect to.

Let this exercise be undertaken at the earliest and be completed within a period of four weeks from the date of receipt of the writ of this order.

Direct service is permitted.

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