2024 (2) TMI 1007

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..... registration of the petitioner - petitioner was not provided proper opportunity of being heard - violation of principles of natural justice - HELD THAT:- From the show cause notice, it appears that the proposed cancellation was on the basis of a report from the State Tax Officer, Investigation Survey Unit-I, Erode Division to the effect that the petitioner was not carrying on business activities a .....

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..... titioner is permitted to file a reply to the show cause notice within a maximum period of two weeks from the date of receipt of a copy of this order - Petition disposed off by way of remand. - Honourable Mr. Justice Senthilkumar Ramamoorthy For the Petitioner : Mr.P. Rajkumar For the Respondents : Mr. V. Prasanth Kiran, GA (T) ORDER The petitioner assails an order dated 16.08.2023 cancelling the .....

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..... r the petitioner submitted that the show cause notice refers to a report from the State Tax Officer, Investigation Survey Unit-I, Erode Division, but that a copy of such report was not provided to the petitioner. He also submits that the show cause notice was issued by the Commercial Tax Officer, whereas the order of cancellation was issued by the Assistant Commissioner. Therefore, he submits that .....

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..... s that the proposed cancellation was on the basis of a report from the State Tax Officer, Investigation Survey Unit-I, Erode Division to the effect that the petitioner was not carrying on business activities at the registered place of business. The impugned order records that the petitioner did not appear in person or through an authorised representative upon receipt of the show cause notice. It a .....

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..... te of receipt of a copy of this order. Upon receipt thereof, the first respondent is directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and thereafter issue a fresh order within a maximum period of one month from the date of receipt of the petitioner's reply. It is, however, made clear that the petitioner will not enjoy any benefits of registration in .....

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