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2022 (10) TMI 992 - ALLAHABAD HIGH COURTRevocation of order of cancellation of registration of the petitioner - Rule 22(1) of the CGST Rules 2017 - HELD THAT:- The facts of the case as already noted in the order dated 04.07.2022, clearly reflects that a show cause notice for cancellation of registration under Rule 22(1) of the CGST Rules 2017 was issued by the respondent to the petitioner and the order cancelling the registration was passed on 13.03.2020. Thereafter another show cause notice dated 22.09.2021 for cancellation of registration was issued by the respondent no.4 and second order of cancellation was passed on 22.09.2021. The application of the petitioner for revocation of the order of cancellation of registration was rejected by the respondents by a non speaking order dated 07.10.2021. Under the circumstances the petitioner again moved an application for revocation of cancellation of registration on 29.10.2021 and thereupon a show cause notice dated 10.11.2021 has been issued which has been replied by the petitioner vide reply dated 17.11.2021 and yet the respondents are not taking any decision. This writ petition is disposed of with the direction to the concerned respondent to decide the pending applications of the petitioner for revocation of order cancelling the registration, in accordance with law, by a reasoned and speaking order, expeditiously, preferably within four weeks from the date of presentation of a certified copy of this order, after affording reasonable opportunity of hearing to the petitioner.
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