Case Law Details
Madhav Copper Limited Vs State of Gujarat (Gujarat High Court)
Mr. Bairagar, the learned AGP, wants the writ applicant to apply for revocation of the cancellation of registration in the requisite Form GST REG 21 Online at the GST common portal in accordance with the provisions of Section 30 of the GGST Act read with rule 23 of the GGST Rules.
In this regard, we may only say that as the writ applicant has already filed an application for revocation of the cancellation of registration in physical form, as an exceptional case, let this application filed by the writ applicant in physical form be processed and appropriate order be passed. The department may not insist for applying online at the GST common portal as it may create some technical problems.
We direct the department to immediately look into the application dated 12.04.2022 referred to above and pass the necessary orders at the earliest. We direct the department to permit the writ applicant to make the payments towards staff salary, operational expenses, electricity bills etc. from the Cash Credit Account after being satisfied as regards the nature of the payment. The revocation application shall be decided within a period of one week from today and the intimation to the debtors shall also be issued within one week from today.
FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT
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