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2022 (5) TMI 788 - DELHI HIGH COURTMaintainability of petition - availability of alternative remedy - Cancellation of registration of petitioner - HELD THAT:- The record shows that the order of cancellation of registration qua the petitioner was passed on 06.08.2021 - thereafter, an application for revocation of cancellation of registration was filed on 21.10.2021, whereupon yet another show cause notice dated 17.11.2021 was issued to the petitioner. It is in this show cause notice dated 17.11.2021, wherein the respondent/revenue indicated that the reason for rejection of revocation of cancellation of registration was that when physical verification was conducted on 05.07.2021, the unit was found "non-existent" at the registered premises. A perusal of the said reply shows that the petitioner appears to have indicated to the respondent/revenue about the change in address. It appears that despite this information having been furnished, the petitioner's application for revocation of cancellation of registration was rejected, on 08.12.2021 - the petitioner preferred an appeal with the Appellate Authority, which met with the same fate. Prima facie, it appears to be a case of non-application of mind, and breach of the principles of natural justice. List the matter on 26.05.2022.
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