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TMI Blog2023 (5) TMI 850X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner's revocation application for cancellation of the registration as well as the order dated 14.10.2022 passed by the respondent no. 1 confirming the rejection of the revocation application of the petitioner. 3. The petitioner was a proprietorship firm. The petitioner claimed to have filed its returns on time and also deposited due taxes. A survey was conducted at the business place of the petitioner on 27.09.2019 and in the said survey, the business place of the firm was not found as disclosed in the registration certificate. Thereafter, the registration of the petitioner was cancelled vide order dated 01.12.2020. Thereafter, the petitioner moved a revocation application on 28.01.2021, which was rejected vide order dated 19.03.2021. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1, decided on 05.08.2022). He prays for allowing the present writ petition. 5. Rebutting the said submissions, learned Standing Counsel submits that the orders have been passed in accordance with law. He further submits that the petitioner, at the time of inspection, was not found and the firm is treated to be a bogus firm and therefore, the impugned orders have legally been passed. He prays for dismissal of the writ petition. 6. Heard learned counsel for the parties and perused the records. 7. Admittedly, the registration of the petitioner was cancelled on the basis of the survey dated 27.09.2019 with the report that the disclosed business place of the firm was not found and therefore, the firm is bogus. On the said basis, the registrat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g tax under section 10 has not furnished returns for three consecutive tax periods; or (c) any registered person, other than a person specified in clause (b), has not furnished returns for a continuous period of six months; or (d) any person who has taken voluntary registration under sub-section (3) of section 25 has not commenced business within six months from the date of registration; or (e) registration has been obtained by means of fraud, willful misstatement or suppression of facts: Provided that the proper officer shall not cancel the registration without giving the person an opportunity of being heard. [PROVIDED FURTHER, that during pendency of the proceedings relating to cancellation of registration, the proper officer ma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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