9911796707
TMI Blog2024 (6) TMI 83X X X X Extracts X X X X X X X X Extracts X X X X ..... e that no invoice can be raised by the petitioner and ultimately would impact recovery of tax, the respondents should take a pragmatic view in the matter and permit the petitioner to carry on his business. Taking note of the direction issued by the Hon ble Division Bench of this Court in the case of Subhankar Golder [ 2024 (5) TMI 1262 - CALCUTTA HIGH COURT ], it is proposed to set aside the order dated 4th February 2022 cancelling the registration of the petitioner subject to the condition that the petitioner files his returns for the entire period of default and pays requisite amount of tax and interest and fine and penalty. The respondents are directed to open the portal within one week from date, so that the petitioner can file his retu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the condition that the petitioner files returns for the entire period of default, pays requisite amount of tax and interest and fine and penalty. He submits that his Court may be pleased to set aside the order of cancellation and allow the petitioner to file his returns. 5. Mr. Saha, learned advocate appearing for the State on the other hand submits that the petitioner had not complied with the statutory provisions and it is for such reason, the registration of the petitioner under the said Act was cancelled. 6. According the respondent authorities the petitioner was given opportunity to show cause. Since, no reply to the show cause was given by the petitioner, the authorities had cancelled the registration. There is no irregularity on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns / conditions noted above, within 4 weeks from the date of receipt of the server copy of this order, the petitioner s registration under the said Act shall be restored by the Jurisdictional Officer. However, if the petitioner fails to comply with the directions as aforesaid, the benefit of this order will not enure to the petitioner and the writ petition would stand automatically dismissed. 12. For the purpose of compliance of the above directions, the respondents are directed to open the portal within one week from date, so that the petitioner can file his returns, pays requisite amount of tax and interest and fine and penalty. 13. With the above direction and observations, the writ application being WPA 460 of 2024 is disposed of withou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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