9911796707
TMI Blog2024 (6) TMI 555X X X X Extracts X X X X X X X X Extracts X X X X ..... gainst the interest of the revenue since, the petitioner in such a case would not be able to carry on his business in the sense 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. The order 27th May 2020 cancelling the registration of the petitioner is set aside subject to the condition that the petitioner files his returns for the entire period of default and pays requisite amount of tax, interest, fine and penalty. Petition disposed off. - RAJA BASU CHOWDHURY, J. For the Petitioner : Mr. D. Basu Thakur. For the CGST Authorities : Mr. Bhaskar Prosad Banerjee Mr. Tapan Bhanja. 1. Mr. Thaku ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed. 4. By placing reliance on a judgment of the Hon ble Division Bench of this Court delivered in the case of Subhakar Golder v. Assistant Commissioner of State Tax, Serampore Charge (MAT 639 of 2024) on 9th April 2024, it is submitted that in similar circumstances, similar order of cancellation of registration has been set aside, subject to the condition that the petitioner files returns for the entire period of default, pays requisite amount of tax, interest, fine and penalty. He submits that this Court may be pleased to set aside the order of cancellation and allow the petitioner to file his returns. 5. Mr. Banjerjee, learned advocate appearing for the State on the other hand submits that the petitioner had not complied with the statutor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the aforesaid and taking note of the direction issued by the Hon ble Division Bench of this Court in the case of Subhankar Golder (supra), I propose to set aside the order 27th May 2020 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, interest, fine and penalty. 11. It is made clear that if the petitioner complies with the directions / 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 and as a sequel thereto the order dated 27th May, 2020 cancelling the petitioner s registra ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
