9911796707
TMI Blog2024 (6) TMI 664X X X X Extracts X X X X X X X X Extracts X X X X ..... at 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 cancelling the registration of the petitioner set aside subject to the conditions that the petitioner files his returns for the entire period of default and pays requisite amount of tax and interest and fine and penalty - petition disposed off. - RAJA BASU CHOWDHURY, J. For the Petitioner : Ms. Arundhuti Barai. For Union of India Mr. Anirban Ray Mr. T. M .Siddiqui Mr. Tanoy Chakraborty Mr. Saptak Sanyal. 1. The present writ petition has been filed inter alia praying for a direction upon the respondents to in effect restore the pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the orders dated 29th March, 2022 and 9th November, 2023 and allow the petitioner to file his returns 4. Mr. Siddiqui, learned advocate representing the respondents on the other hand submits that the petitioner has not complied the statutory provision and it is for such reason the registration of the petitioner under the said Act was cancelled. 5. According to 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 part of the authorities in cancelling the registration. 6. Heard the learned advocates appearing for the respective parties and considered the materials on record. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 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. 11. For the purpose of compliance of the above directions, the respondents are directed to open the portal within two weeks from date, so that the petitioner can file his returns, pays requisite amount of tax and interest and fine and penalty. 12. With the above direction and observations, the writ petition is d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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