9911796707
TMI Blog2024 (9) TMI 392X X X X Extracts X X X X X X X X Extracts X X X X ..... against 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 dated 24th August, 2022 cancelling the registration of the petitioner set aside 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, if not already paid - petition disposed off. - RAJA BASU CHOWDHURY, J. For the petitioner : Mr. Sandip Choraria Mr. Rishav Manna For the State : Mr. Uday Sankar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st and fine and penalty. He submits that his Court may be pleased to set aside the order of cancellation and allow the petitioner to file his returns on the same terms. 5. Mr. Bhattacharya, learned advocate appearing for respondent nos. 1 and 2 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 Act was cancelled. 6. According 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. 7. Heard the learned advo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 activate the portal within one week from date, so that the petitioner can file his returns, pays requisite amount of tax, interest, fine and penalty if not already paid. 13. With the above direction and observations, the writ petition is disposed of without any order as to costs. 14. All parties to act on the basis of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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