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2024 Supreme(Guj) 342

BHARGAV D. KARIA, NIRAL R. MEHTA
Camway Concepts – Appellant
Versus
Union of India – Respondent


Advocates:
Advocate Appeared:
For the Petitioner: Mr Sanket Gupta For Mr Anand Nainawati
For the Respondent: Mr Utkarsh R Sharma, Mr Raj Tanna, AGP

ORDER :

Bhargav D. Karia, J.

1. Learned advocate Mr.Sanket Gupta for learned advocate Mr.Anand Nainawati for the petitioner, has tendered draft amendment. The same is allowed in terms of the draft. To be carried out immediately.

2. By way of this petition filed under Article 226 of the Constitution of India, the petitioner has prayed for the following reliefs.

    “(i) Issue a writ of Mandamus or a writ in the nature of Mandamus or a writ in the nature of Certiorari, or any other appropriate writ, order or direction, under Article 226 of the Constitution of India directing the Respondents to forthwith activate the GSTIN 24AADHC3412R1ZC of the Petitioners w.e.f. 01.07.2017 and grant final certificate of registration to the Petitioners from 01.07.2017 and appropriating the GST paid and returns filed by the Petitioners under the current GSTIN thereunder, or

(ii) Issue a writ of Mandamus or a writ in the nature of Mandamus or a writ in the nature of Certiorari, or any other appropriate writ, order or direction, under Article 226 of the Constitution of India directing the Respondents to allow the Petitioners to file returns, avail input tax credit and pay applicable tax under currently active GS

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