9911796707
TMI Blog2024 (9) TMI 438X X X X Extracts X X X X X X X X Extracts X X X X ..... corded in such notice on 11th August, 2023, such notice only has a digital signature with the mark validity unknown . The name of the signing authority is not available. The show cause notice is also vague. No particulars of the fraud and misstatement or suppression have been disclosed. It is found that the petitioner had not responded to the aforesaid notice. No reason has been disclosed for cancellation of registration. The order is absolutely vague and non-speaking - Since, the petitioner did not respond to the show cause notice dated 19th December, 2023, the application for revocation of cancellation had been rejected. The order dated 2nd January, 2024 is set aside - the writ petition is disposed of. - Raja Basu Chowdhury, J. Ms. Rita ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 11th August, 2023, such notice only has a digital signature with the mark validity unknown . The name of the signing authority is not available. The show cause notice is also vague. No particulars of the fraud and misstatement or suppression have been disclosed. I find that the petitioner had not responded to the aforesaid notice. Following the aforesaid, on 13th September, 2023, an order of cancellation of registration had been passed by recording as follows: This has reference to show cause notice issued dated 07/08/2023. The effective date of cancellation of your registration is 31/03/2020. 5. From the above, it would be apparent that no reason has been disclosed for cancellation of registration. The order is absolutely vague and non ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of communication of this order. 10. Till such time the decision is reached by the authority, the registration of the petitioner which had been cancelled shall stand suspended. 11. As a sequel thereto, the order dated 2nd January, 2024 is set aside. It is made clear in the event, the authorities are unable to make over necessary particulars to the petitioner, as directed in the order, in relation to show cause notice, the appropriate jurisdictional authority shall forthwith activate the portal for the petitioner to file its return, fine, tax, penalty and other dues as may be found due and upon payment of tax, penalty, fine and other dues and on the filing of returns, the order directing suspension of registration shall stand withdrawn. 12. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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