9911796707
TMI Blog2024 (8) TMI 460X X X X Extracts X X X X X X X X Extracts X X X X ..... of the revenue since, the petitioner in such a case would not be able to carry on its 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 its business. Having regard to the aforesaid and taking note of the direction issued by the Hon ble Division Bench of this Court in the case of SUBHANKAR GOLDER VERSUS ASSISTANT COMMISSIONER OF STATE TAX, SERAMPORE CHARGE ORS. [ 2024 (5) TMI 1262 - CALCUTTA HIGH COURT] , It is proposed to set aside the order dated 15th December, 2022 cancelling the registration of the petitioner subject to the condition that the petitioner files his returns for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tant 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 had been set aside, subject to 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 this Court may be pleased to set aside the order of cancellation and allow the petitioner to file its returns on the same terms. 5. Mr. Siddiqui, learned advocate appearing on behalf of the State respondents 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ration 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. 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. 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 activa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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