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TMI Blog2025 (2) TMI 726X X X X Extracts X X X X X X X X Extracts X X X X ..... te For the Respondent : Mr. Sourabh Goel, Sr. Standing Counsel with Ms. Geetika Sharma, Advocate and Ms. Anju Bansal, Advocate ORDER SANJEEV PRAKASH SHARMA, J. (Oral) CM-20414-CWP-2024 Application for placing on record short reply on behalf of respondents 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 4. In Gupta Enterprises (supra), 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 with following observations: "11. Thus, the Appellate Authority has also referred to the Rule 23 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have adversely effected the business prospects of the petitioner. Counsel for the petitioner has very fairly not pressed challenge raised to the order of refund rejecting his since appeal is already pending. refund (Annexure P-16) Accordingly, liberty is given to pursue his remedy regarding his appeal against the order rejecting the refund. Resultantly, we quash the order dated 09.04.2022, 29.06.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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