2023 (10) TMI 1492

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..... ation and the order passed - appeal dismissed for delay occasioned and also for not availing the Amnesty Scheme, as offered by the State - HELD THAT:- In the present case, it is a fact that the order issued does not show any reason nor does the notice raise any allegation against the petitioner of not having filed returns for a continuous period of six months; as stated by the learned counsel. Onl .....

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..... umar (SC-11) ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) The petitioner is aggrieved by the notice issued for cancellation of registration and the order passed which is produced as Annexure-1. An appeal was filed which was dismissed for delay occasioned and also for not availing the Amnesty Scheme, as offered by the State. 2. The learned Government Advocate submits that there was an A .....

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..... mstance of no reasons having been shown, we are of the opinion that the order has to be interfered with. The order also does not clearly indicate the failure to file the return despite the fact that the petitioner has not filed any reply to the show cause notice issued. 4. Considering fact that there was an Amnesty Scheme in operation which has now expired, we set aside Annexure-1 order condition .....

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