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GUJARAT AUTOMATION AND OTHER vs. DEPUTY COMMISSIONER OF STATE TAX
(Gujarat High Court)

Hon'ble Judges:

J.B.PARDIWALA
ILESH J. VORA

Pet. Counsel

Mitul Shelat

Disha N Nanavaty

Res. Counsel

Chintan Dave

Devang Vyas

Petitioner / Applicant	GUJARAT AUTOMATION AND OTHER
Respondent	DEPUTY COMMISSIONER OF STATE TAX
Court	Gujarat High Court
State	Gujrat
Date	Jan 27, 2021
Order No.	R/SPECIAL CIVIL APPLICATION NO. 11627 of 2020
Citation	2021(1) TAXREPLY 3810
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ORDER
1. By this writ-application under Article-226 of the Constitution of India, the writ-applicant – a Partnership Firm through one of its Partner has prayed for the following reliefs:- 8(A) be pleased to issue a writ of mandamus or any other writ, order or direction in the nature of mandamus, and be pleased to direct the respondent to forthwith activate the GSTIN 24AAJFG5199D1ZB; (B) pending admission, hearing and final disposal of the present Special Civil Application, be pleased to direct the respondents nos.1 and 2 to forthwith act upon the complaint made by the petitioner regarding the inactivation of GSTIN 24AAJFG5199D1ZB; (C) be pleased to pass such other and further order(s) that may be deemed fit and proper in the facts and circumstances of the case. 2. The controversy in the present litigation is in a very narrow compass. We straightway go to Section-139 of the Central Goods and Services Tax Act, 2017. Section139 of the Act reads thus:- Section- 139 M....