Alok Kumar Verma, J
1. The registration number (GSTIN/ Unique I D) : 05BTCPB7310J1Z4 of the petitioner has been cancelled on 12.09.2023. The present writ petition has been filed under Article 226 of the Constitution of India with the following prayers:-
“(I) Issue a writ, order or direction in the nature of certiorari calling the record of the case and quash the order dated 12.09.2023 (Annexure No.2), passed by the State Tax Officer, whereby "GST registration number 05BTCPB7310J1Z4" of the petitioner has been cancelled.
(II) Issue a writ order or direction in the nature of Mandamus directing the respondent authorities to restore the GST number of the petitioner as the petitioner is ready to pay all the balance tax, interest on it and late fee if any.
(III) To pass any other writ, order or direction which this Hon'ble Court may deem fit and proper under the facts and circumstances of the case.”
2. Mr. Harsh Vardhan Dhanik, Advocate, has submitted on instructions that the petitioner is ready to deposit all the outstanding dues of tax including interest and penalty and for the said purpose, the petitioner shall file an application before the competent authority within a week from today.
3. Mr. Mohit Maulekhi, Advocate, has requested one week’s time to decide the application of the petitioner from the date of production of the application along with a certified copy of this order.
4. With the consent of both the parties, the present writ petition (WPMS No. 3474 of 2024) is disposed of with a direction that if the petitioner moves an application for reversal of the cancellation of GST registration and deposits outstanding dues of tax including interest and penalty, if any, within one week from today, the competent authority shall consider the application of the petitioner and pass an appropriate order as per law within a period of one week from the date of production of the application.
