JUDGMENT

Vibhu Bakhru, J.

1. The petitioner has filed the present petition impugning an order dated 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 dated 22.02.2022 passed by respondent no.2 [the Deputy Commissioner, Ward 71, CGST Delhi - hereafter `the Adjudicating Authority'], was rejected.

2. By the order dated 22.02.2022, 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 dated 09.03.2022 passed by respondent no.2, rejecting the petitioner's claim for input tax credit (hereafter `ITC') of Rs.24,91,347/- (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.

4. The petitioner is, essentially, ag