JUDGMENT :

1. Heard Sri Pranjal Shukla, learned Counsel for the petitioner and learned Standing Counsel.

2. The present petition has been filed by the petitioner challenging the order dated 17.05.2021 (Annexure No.9) passed by the respondent no.3, Assistant Commissioner, Commercial Tax, Bareilly, whereby the application filed for revocation of cancellation of registration has been rejected, as well as the order dated 14.09.2021 passed by the Additional Commissioner, Commercial Tax, respondent no.2 in Appeal No.APL1/057/2021, whereby the appeal has been dismissed.

3. The contention of the Counsel for the petitioner is that the petitioner is a registered Proprietorship firm and is doing the business in accordance with the Act and Rules. On 15.12.2020, the petitioner changed its business address and in this regard, the petitioner moved an amendment application, which was approved by the department on 09.02.2021. It is stated that on 03.01.2021, a survey was conducted by the department at the earlier place of business and it was found that the firm is not existing/ running from the registered place. It is stated that a show cause notice was issued on 11.02.2021 (Annexure No.3) wherein it