TaxTMI 
TaxTMI 
2024 (8) TMI 583
X X X X Extracts X X X X
X X X X Extracts X X X X
....e defective, inasmuch as it should be mentioned revocation of cancellation of registration instead of revocation of registration. 2. Learned counsel for the petitioner is permitted to amend the prayer during the course of day. 3. Heard Ms. Pooja Talwar, learned counsel for the petitioner, learned Standing Counsel for the respondent no.1 and Sri Amit Mahajan, learned counsel for the respondent no....
X X X X Extracts X X X X
X X X X Extracts X X X X
....sistant Commissioner concerned requesting restoration of its registration, however, neither the registration has been restored nor cancellation order has been revoked. Therefore, the present writ petition has been filed seeking appropriate direction in that regard. 6. Sri Mahajan submits that as per Rule 23, the petitioner had a remedy of approaching the proper officer with a prayer for revocatio....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... consonance with the requirements enumerated under Rule 23. Nevertheless, there being no dispute that the order dated 12.03.2024 has attained finality, it has to be complied with by the respondent no.2 within 30 days from the date of application, as per Rule 23(2)(a). 8. In view of the above, the writ petition is disposed of with the following directions and observations:- (i) The petitioner is....