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2022 (9) TMI 890 - DELHI HIGH COURTCancellation of registration certificate of petitioner - rejection of revocation application - existence of principal place of business or not - Section 33 of the Insolvency and Bankruptcy Code, 2016 - HELD THAT:- The entire proceedings, right up to the stage of passing of the order-in-appeal was legally flawed. Accordingly, the impugned order is set aside. Liberty is, however, given to the respondent/revenue, to issue a fresh SCN, if deemed necessary, with regard to the registration certificate, issued under the Act - the registration of the petitioner shall be restored. Given the circumstances in which the petitioner was placed, on account of the actions of the respondent/revenue, no interest or penalty will be levied on account of delay in filing the pending returns - Petition disposed off.
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