9911796707
TMI Blog2024 (12) TMI 450X X X X Extracts X X X X X X X X Extracts X X X X ..... eing found non-existent - HELD THAT- In the present case, the petitioner submits that he has paid the up-to-date dues, if not, the petitioner shall pay it within a period of one month from today. On payment of the upto-date dues, the petitioner s registration shall stand restored. The petitioner shall appear before the Assessing Officer on 20.12.2024, producing the documents to show the dues havin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts, it is to be noticed that by Annexure-P/1 dated 09.07.2023, a show-cause notice was issued for cancellation of registration, since the premises were found non-existent during field verification. Annexure-P/2 dated 27.07.2023 is the order for cancellation of registration. The petitioner filed an application for revocation, which was declined by Annexure-P/4 dated 23.09.2023. Annexure-P/5 indicat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orders. 6. Shri Vikash Kumar, learned Government Advocate specifically referred to the supplementary counter affidavit filed, after our directions dated 13.08.2024. It is pointed out that an inspection was conducted at two premises, one of which was asserted to be the business premises of the petitioner, wherein there was no sign of such business activity having been conducted. Later, when the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed, when the business premises was found closed, as is clear from the photographs. 8. We are unable to place any reliance on the Inspection Report or the photographs, since the date and time of such inspection is not revealed in the report or the photographs. It is also pertinent that the Inspection Report was never supplied to the petitioner along with the show-cause notice. 9. The further conten ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the up-to-date dues, if not, the petitioner shall pay it within a period of one month from today. On payment of the upto-date dues, the petitioner s registration shall stand restored. The petitioner shall appear before the Assessing Officer on 20.12.2024, producing the documents to show the dues having been satisfied fully. If dues are still payable and the petitioner desires to file an appeal fr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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