Point of Law : Restoration of registration with retrospective effect, the authorities shall see that petitioner may not face any hurdle in filing his returns for the months of August 2021 to March 2022.

JUDGMENT :

1. Heard Sri Rahul Agarwal, learned counsel for the petitioner and Sri Sashi Prakash Singh, learned Additional Solicitor General assisted by Sri Gopal Verma and Sri Gaurav Mahajan, learned counsel for the respondents.

2. This writ petition has been filed praying for the following reliefs :-

(i) Issue a writ, order or direction in the nature of Mandamus directing the respondents to act in accordance with the order dated 22.10.2021 (Annexure-5 to the writ petition) revoking the cancellation of the GST registration of the petitioner and restore the GST registration of the petitioner on the GST portal.

(ii) issue a writ, order or direction in the nature of Mandamus directing the respondents not to levy any late fees/penalty for late filing of returns by the petitioner for the months of August 2021 to March 2022.

3. Supplementary counter affidavit filed on behalf of respondent nos. 2, 3 & 4 is taken on record.

4. On 12.04.2022, this Court passed the following order :-

"1. Heard Sri Rahul Agarwal, learned counsel for the petitioner and Sri Gaurav Mahajan, learned Senior Standing Counsel for the Income Tax Department.

2. On the request of learned counsel for the petitioner, Goods and Service Tax Council, New Delhi through its Member Secretary is allowed to be impleaded as respondent no.5.

3. Notice on behalf of the respondent no.1 was accepted by learned Additional Solicitor General of General of India.

4. Notice on behalf of the newly impleaded respondent no.5 has been accepted by Sri Gopal Verma, learned Senior Standing Counsel for the Central Government who shall communicate this order to learned Additional Solicitor General of General of India.

5. On 28.03.2022 this Court passed the following order:-

"Heard Sri Rahul Agarwal, learned counsel for the petitioner and Sri Gaurav Mahajan, learned counsel for the respondent nos. 2, 3, and 4. None appears for the respondent no.1.

The only issue involved in the present writ petition is restoration of the GST registration of the petitioner on portal. Prima facie, it appears that the respondents are acting arbitrarily and in defiance of their statutory duties.

Learned counsel for the respondent nos. 2,3, and 4 states that the server is at Chennai under the control of the respondent no.1 and despite writing letters, nothing has been done so far by the respondent no.1. The submission so made also prima facie, reflects dereliction in duties by the respondents and harassment of the petitioner by them.

Let a counter affidavit be filed by the respondent nos.1,2,3 and 4 within two weeks', failing which this Court may consider to impose cost, inasmuch as, due to the alleged non restoration of the GST registration on portal, the petitioner is neither able to carry on his business nor able to make statutory compliances.

Put up as a fresh case before the appropriate bench on 12.04.202"

6. In compliance to the aforesaid order, the respondent nos. 2,3 and 4 filed today counter affidavit dated 11.04.2022 and in paragraph nos. 2, 8 and 9 they have stated as under:-

(2) That the deponent at the very outset craves leave of the Hon'ble Court to bring on record certain important facts, background and material which are already part of record and also flow from the statute book and which will have a material bearing on the outcome of the writ petition. The said facts are as follows:-

(a) The petitioner was a partnership firm consisting of 2 partners namely Satendra Kumar Jain and Narendra Kumar Jain.

(b) On 24.03.2021 Narendra Kumar Jain expired/passed away and the Partnership came to an end and as such the remaining partner submitted an online request through portal for cancellation of their registration vide ARNAA090721101216N dated 22.07.2021 The request for cancellation of their GSTIN 09AAAFU3379A1ZA was approved by the competent authority through the portal vide Reference No. ZA090721586918R dated 23.07.2021. Thus the registration of the petitioner stood cancelled.

(c) On 29.07.2021 a new Deed of Partnership was m