9911796707
TMI Blog2022 (9) TMI 729X X X X Extracts X X X X X X X X Extracts X X X X ..... Appeals-I, Delhi. 2. The impugned order dated 22.02.2022 is the order passed in an appeal, preferred against the order dated 08.12.2021, passed by the proper officer i.e., the Deputy Commissioner Ward 115 (Special Zone) on an application preferred by the petitioner-consortium to revoke the order by which the petitioner-consortium's registration was cancelled. 3. Since the proper officer rejected the revocation application via order dated 08.12.2021, the petitioner-consortium preferred an appeal with the Joint Commissioner, Central Goods and Service Tax, Appeals-I, Delhi. 4. It requires to be noticed that the order via which the registration was cancelled is dated 06.08.2021. We may also note that the edifice on which the impugned action ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly has not been placed on record, although there is a reference to the reply in the order cancelling the registration i.e., the order dated 06.08.2021. 9. We have perused the order dated 06.08.2021. 9.1 A perusal of the order cancelling the petitioner-consortium's registration shows that there is a reference to a reply dated 17.07.2021 ostensibly submitted by the petitioner-consortium. 10. However, what makes matters worse, insofar as the respondent/revenue is concerned, is that this order does not set out any reason, as to why the registration was cancelled. 11. The reason, perhaps, is that the SCN dated 08.07.2021, as noted above, did not advert to any reason as to why the impugned action was proposed. 12. It appears, that thereupon, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plea were also appended to the reply. 15. Despite this stand being taken by the petitioner-consortium, order dated 08.12.2021 was passed, rejecting the petitioner-consortium's application for revocation of cancellation. The order, briefly, sets out the following: "1. The Principal place of business is non-existent therefore revocation of cancellation may not be granted. As informed during the personal hearing, the principal place of Business has been taken over by the bank and company is under liquidation proceeding." 16. As is evident from the record, the explanation given by the petitioner consortium, that it had shifted its place of business, was not dealt with in the order dated 08.12.2021. 17. Being aggrieved, the petitioner cons ..... X X X X Extracts X X X X X X X X Extracts X X X X
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