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TMI Blog2022 (7) TMI 1168X X X X Extracts X X X X X X X X Extracts X X X X ..... der Section 25 of the CGST Rules 2017. (ii) Secondly, the inspection report dated 23.07.2020, which forms the basis of the impugned order dated 30.03.2021, was not furnished to the petitioner. (iii) Several other reasons have been mentioned in the counter-affidavit by the respondent/revenue, which find no reflection in the impugned order dated 30.03.2021. The writ petition is thus, dispos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... counsel for the parties, the writ petition is taken up for hearing and final disposal, at this stage itself. 4. This writ petition is, inter alia, directed against the order dated 30.03.2021, whereby the petitioner s registration was cancelled. 5. This order sets forth a cryptic reason i.e., non-existent report dated 23/07/2020 , for cancellation of the petitioner s registration. 6. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng revocation of the order of cancellation, was submitted on 13.06.2021. 8.1. It is Ms Manish s contention that since there was no movement in the matter, the petitioner was compelled to approach this Court by way of the instant writ petition. 9. The Record shows that the matter first came up for hearing on 10.02.2022. On the said date, the counsel for the respondents sought time to obtain i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Ms Manish has relied on the DGARM report, to which reference is made in the writ petition, to demonstrate that the firm was in existence. 12. Therefore, while we are inclined to grant a narrow window to the respondents/revenue, to course correct and dispose of the revocation application preferred by the petitioner, the concerned officer will have to bear in mind the aspects referred to herein ..... X X X X Extracts X X X X X X X X Extracts X X X X
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