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TMI Blog2020 (2) TMI 853X X X X Extracts X X X X X X X X Extracts X X X X ..... and the proceedings are restored to the stage of issuance of show cause notice. The Petitioner will appear before the State Tax Officer as on the date specified by the State Tax Officer. Petition disposed off. - WRIT PETITION (L) NO. 272 OF 2020 - - - Dated:- 14-2-2020 - NITIN JAMDAR M.S. KARNIK, JJ. Mr. Vikram Nankani, Senior Advocate a/w. Mr. Kishore Kunal a/w. Mr. Nikhil Mendge fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt of State Tax Officer it is evident that you are not conducting business at the Place of Business mentioned in your registration profile. Hence, explanation is required why your registration should not be cancelled ab initio i.e. from the date of registration. The Petitioner by intimation of the same date was directed to appear before the State Tax Officer on 31 December 2019 and submit a r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the following order on 27 January 2020 : Heard learned Senior Advocate appearing for the Petitioner. 2. The learned Senior Advocate submitted that in response to the show-cause notice a comprehensive reply was filed dated 24 December 2019 which has been submitted to the authority on 30 December 2019 prior to the date 31 December 2019 stipulated in the show-cause notice. However, when t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esent, who confirms that the reply has been endorsed on 30 December 2019. It is quite obvious that the impugned order has been passed without considering the reply and on the ground that no reply is filed, the impugned order will have to be set aside and the proceedings will have to be restored to the stage of show cause notice. 6. In these circumstances, the impugned order dated 1 January 2020 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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