AJAY KUMAR JINDAL Vs. SUPERINTENDENT

JUDGEMENT

(1.) The petitioner has filed the present petition impugning an order dtd. 31/10/2022 passed by respondent no.3 [the Joint Commissioner, Central Goods and Service Tax (CGST), Appeals-I, Delhi - hereafter 'the Appellate Authority'], whereby the petitioner's appeal against an order dtd. 22/2/2022 passed by respondent no.2 [the Deputy Commissioner, Ward 71, CGST Delhi - hereafter 'the Adjudicating Authority'], was rejected.

(2.) By the order dtd. 22/2/2022, respondent no.2 had rejected, the petitioner's application seeking restoration of his Goods and Service Tax (GST) registration, which was canceled ab-initio.

(3.) The petitioner also impugns an order dtd. 9/3/2022 passed by respondent no.2, rejecting the petitioner's claim for input tax credit (hereafter 'ITC') of Rs.24,91,347.00 (Twenty Four Lakh Ninety One Thousand Three Hundred And Forty Seven Rupees). The petitioner's claim for refund of ITC was rejected because the petitioner was found to be non-existent and non-functional at the registered place of business. The said order is also inextricably linked with the cancellation of the petitioner's GST registration.