9911796707
TMI Blog2024 (8) TMI 1318X X X X Extracts X X X X X X X X Extracts X X X X ..... ng note of the fact that the suspension/revocation of license would be counterproductive and works against the interest of the revenue since, the petitioner in such a case would not 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 petitioner through his Advocate has undertaken to comply with the provisions of the said Act and has agreed to make payment of tax, interest, fine and penalty as may be found due. The respondents are directed to activate the portal within one week from the date of communication of this order, so that the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t that the petitioner has all bona fide intentions to carry on his business. 7. Unfortunately in the instant case since, the returns could not be filed in time, the petitioner s registration under the said Act had been cancelled. 8. He submits that the petitioner was and is at all material times ready and willing to comply with the provisions of the said Act and the petitioner undertakes to make payment of tax, interest, penalty, fine as may be found due. 9. He prays that in the given facts the petitioner s registration under the said Act may be restored. 10. Mr. Siddiqui, learned Government Pleader enters appearance on behalf of the respondents. He submits that admittedly in this case the petitioner did not file the returns. Consequentiall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the matter and permit the petitioner to carry on his business. 15. In the instant case, I find that the petitioner through his Advocate has undertaken to comply with the provisions of the said Act and has agreed to make payment of tax, interest, fine and penalty as may be found due. 16. Having regard to the above and taking note of the directions issued by the Hon ble Division Bench of this Court in the case of Subhankar Golder v. Assistant Commissioner of State Tax, Serampore Charge Ors. (MAT 639 of 2024) on 9th April, 2024, I propose to set aside the order dated 8th July, 2022, cancelling the registration of the petitioner under the said Act, subject to the condition that the petitioner files his returns for the entire period of default ..... X X X X Extracts X X X X X X X X Extracts X X X X
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