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TMI Blog2017 (6) TMI 501X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner has received such notice and has not responded to the same, still the respondent is duty bound to state the reasons and his independent finding, justifying the cancellation. In this case, it has not been done so - the matter has to go back to the respondent for passing a fresh order - petition allowed by way of remand. - W.P.No.7985 of 2017 W.M.P.No.8726 of 2017 - - - Dated:- 5-4-2017 - R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y reason except to state that the cancellation of registration was approved. He further submitted that the petitioner was not served with a show cause notice and however, a notice dated 30.01.2017 referred to in the impugned order was not sent to the petitioner in any other mode except by way of e-notice. He further pointed out that the petitioner, in fact, has furnished the returns on 08.02.2017. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id notice would show some reasons for the proposed action. According to the petitioner, as they were not aware of such issuance of notice,they were not in a position to file their explanation. However, a perusal of the impugned order does not show as to on what reasons the cancellation was effected even though some reasons were stated in the show cause notice. Assuming that the petitioner has rece ..... X X X X Extracts X X X X X X X X Extracts X X X X
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