9911796707
TMI Blog2024 (6) TMI 1078X X X X Extracts X X X X X X X X Extracts X X X X ..... memo of appeal and the grounds on which he is seeking restoration of registration are not clear. The Appellate Authority ought to have adopted the same yardstick while judging the validity of the impugned cancellation order passed by Assistant Commissioner, which also does not disclose any reason for cancellation of petitioner's registration. The mere mention of two sub-rules, without clarifying as to how those rules are being violated and what is the material to substantiate the allegation of violation of rules, would not give rise to a justified ground for cancellation of the petitioner's registration. This Court is of the considered view that the impugned orders dated 18.03.2024 and 03.05.2024 are unsustainable in law. Petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce directed the petitioner to furnish a reply to the notice within 7 working days. 6. The petitioner submitted a reply to the aforesaid show cause notice on 26.02.2024 stating that it is engaged in the business of sale and purchase of scrap material. On the date of survey, the petitioner was not present in the city. The petitioner contended that it is genuinely engaged in a business and is a genuine tax payer. The petitioner has a office and a go-down at its registered address. The petitioner requested for a fresh visit to his place of business and for conducting a proper investigation to ascertain genuineness of his business. 7. The registration of the petitioner was cancelled by the impugned order dated 18.03.2024 passed by the Assistant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntion of any inspection made by the proper Officer and the findings recorded on the basis of inspection. The order of cancellation of registration passed by the Assistant Commissioner, merely states that the authority was of the opinion that the petitioner's registration is liable to be cancelled for the reason contained in Rule 21 (a)-'person does not conduct any business from declared place of business'. The cancellation order does not take into consideration the explanation offered by the petitioner in reply to the show cause notice issued to him. 11. When the order cancelling registration of the petitioner entails adverse civil consequences upon the petitioner, the order must be supported by valid reasons forming basis of pa ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
