9911796707
TMI Blog2010 (3) TMI 1000X X X X Extracts X X X X X X X X Extracts X X X X ..... tration under the Value Added Tax Act on the ground that the petitioner had not filed the returns in the place of business and on physical verification, it was found closed. The order passed by the Assistant Commissioner (CT) was addressed to the petitioner's residential address. It is not denied by the respondent that the petitioner is the proprietor of the business and his business place ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ainst the petitioner in respect of non-filing the returns, while taking recourse to the cancellation of registration, provisions of law require that there must be a proper initiation of the proceedings before a cancellation order was passed by giving a notice to the petitioner to show cause as to why registration should not be cancelled. As already pointed out the notice dated September 30, 2009 w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sitation in setting aside the order passed by the respondent. It may be seen that the petitioner had filed a return for the months of April, 2009 to July 2009, in the month of September, 2009. Having regard to the said fact, the respondent is hereby directed to take such proceeding as are available as regards the belated return in accordance with law. In the absence of proper service, I do not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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