2022 (5) TMI 788

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....mashish, Advs. Respondent Through: Mr Harpreet Singh, Sr. Standing Counsel with Ms Suhani Mathur, Mr Jatin Kumar Gaur and Mr Akshay Saxena, Advs. O R D E R [Physical Court Hearing/Hybrid Hearing (as per request] 1. This writ petition is directed against the order dated 22.02.2022, passed by the Joint Commissioner, Central Goods and Service Tax (Appeals-I), Delhi. 2. Mr Rajesh Jain, ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....le.] 3.1. We are told that, thereafter, an application for revocation of cancellation of registration was filed on 21.10.2021, whereupon yet another show cause notice dated 17.11.2021 was issued to the petitioner. It is in this show cause notice dated 17.11.2021, wherein the respondent/revenue indicated that the reason for rejection of revocation of cancellation of registration was that when ph....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ances that the petitioner preferred an appeal with the Appellate Authority, which met with the same fate. 4. Prima facie, according to us, it appears to be a case of non-application of mind, and breach of the principles of natural justic4e. 4.1 The concerned officer should have taken into account the reply filed by the petitioner on 23.11.2021, and given the authorized representative of the ....