2024 (12) TMI 442

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....ge - Advocate ORDER PER: JUSTICE ANAND PATHAK Heard finally with the consent of the parties. 2. Present petition is preferred under Article 226 of the Constitution of India taking exception to the order dated 29.02.2024 (Annexure P/1) passed by the Joint Commissioner (Appeal), whereby the appeal preferred by the appellant against the order dated 22.08.2023, whereby the application for revocati....

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.... registration and to start business again, then he would not be prejudicially affected and he would start his business again. 5. Learned counsel for the respondents referred different provisions viz. Section 25, 29 and 30 of the the Central Goods and Services Tax Act, 2017 and Rule 21 (a) and (h), Rules 22 and 23 of the Central Goods and Services Tax Rules, 2017 and submits that the petitioner wa....

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....er, question is that the petitioner is facing adversity and wants to go again into the main stream of tax regime, therefore, it would be in the interest of department/revenue also to take the petitioner into regular main stream as part of formal economy, so that he may conduct business while giving regular tax to the authority. 6. Therefore, the impugned orders dated 29.02.2024 (Annexure P/1) and....