9911796707
TMI Blog2025 (2) TMI 726X X X X Extracts X X X X X X X X Extracts X X X X ..... D THAT:- In Gupta Enterprises [2024 (1) TMI 954 - PUNJAB AND HARYANA HIGH COURT], after noticing the provisions of Rule 21(a) and 25 of the CGST Rules, 2017, and after considering that the revocation of registration has resulted in financial loss caused to the concerned businessman, the Court restored the registration of the concerned petitioner. In the present case, it is found that merely on on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... along with Annexure R-1/1 is allowed, subject to all just exceptions. Registry to place the same at appropriate place. Main case 1. The GST registration of the petitioner was cancelled by the respondents vide order dated 20.03.2023 solely on the ground that when the Inspector reached the place of office, though the nameplate mentioned the name of his firm, but since he was not present there an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... registration of the concerned petitioner with following observations: "11. Thus, the Appellate Authority has also referred to the Rule 23 to justify the said fact that the petitioner had been duly represented at all points of time. Counsel has also further pointed out that the effect of the revocation has serious ramification in as much as an order of refund of Rs.10,60,000/- has been rejected ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to pursue his remedy regarding his appeal against the order rejecting the refund. Resultantly, we quash the order dated 09.04.2022, 29.06.2022 and 27.09.2023 (Annexures P-8, P-12 and P-18). The resultant effect is that the registration of the petitioner operation." would come back into 5. In the present case, we find that merely on one inspection, if the person is not found to be available at h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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