9911796707
TMI Blog2023 (6) TMI 1232X X X X Extracts X X X X X X X X Extracts X X X X ..... red before officer on 22.05.2023 despite receipt of the notice well in time. Thus, the petitioner has not cooperated in the proceedings leading to suspension of registration. This is a critical aspect of the matter which militates against the petitioner's prayer for intervention under Article 226 of the Constitution of India. The petitioner appears to be suggesting that the very fact of filing of a reply should be construed as an act of grace on its part and that the reply ought to have been taken note of by the assessing authority, and that this fact deserves intervention by the Court, since the order was passed subsequent to receipt of the order - In the present case, the petitioner has neither appeared for personal hearing nor has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment Pleader, who appears for the respondent would submit that the petitioner has filed a detailed reply to the show-cause notice and hence it is not that he has not understood the import or contents of the notice. The notice specifically refers to Section 29(2)(e) which provides for cancellation of registration obtained by means of fraud / wilful misstatement / suppression of facts and hence it is quite clear as to the basis on which the cancellation was proposed to be confirmed. 5. The reply filed by the petitioner on 29.05.2023 makes the following points clear. (i) The principal place of business has admittedly changed from one address to another but has not been uploaded in the portal. The petitioner states that the defect will be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he valuation, as well as other documents, such as profit and loss account and statutory documents. Upon a consideration of the aforesaid material, they seek for restoration of the suspended registration. To be noted, that the documents, have not been specifically mentioned at the end of the response as 'enclosures' and thus whether at all these documents form part of records, is unknown to this Court at this juncture. 8. However, this Court is really not required to look into this question since, quite apart from the fact that the basis of show-cause notice is well known to the petitioner as may be seen from reply dated 29.05.2023, the petitioner has admittedly not appeared before officer on 22.05.2023 despite receipt of the noti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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