Euro Pratik Sales Corporation Vs Union Of India
Date: November 17, 2022
Subject Matter
Petitioner allowed to submit the physical application for restoration of the registration cancelled u/s 29(1)
Summary
Petitioner is unable to transit the credit because petitioner’s registration has been cancelled. Section 30 of CGST Act provides for revocation of cancellation of registration but that only envisages situations where a registration is cancelled…
1. Prayer clauses – (a) and (b) of the petition read as under : (a) This Hon’ble Court may be pleased to issue a Writ, order or direction including a Writ in the nature of mandamus directing the respondents (or such of the respondents as this Hon’ble Court may deem fit) to re-open the GSTN portal to enable the petitioner to file revised Form GST TRAN-1 online or accept the manual…