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2022 (5) TMI 237 - HC - GSTRevocation of cancellation of GST registration of petitioner - HELD THAT:- Clearly, when the first impugned order i.e., order dated 09.12.2020 was passed, the concerned officer had with him the reply dated 23.11.2020. There is no reference to the said reply or the reasons set out therein, in the order dated 09.12.2020. The order whereby the application for revocation was rejected which is, as noticed above, the order dated 18.12.2021, shows that an inspection was carried out on the premises of the petitioner. It is not in dispute that although, Rule 25 requires inspection to be done in the presence of the person whose property is being inspected, it was not done as the petitioner had no notice of the inspection - the perusal of the order dated 09.12.2020 clearly discloses that there is no tax outstanding qua the petitioner. The order of cancellation set aside - The respondents will ensure that the petitioner’s registration is revived.
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