1989 (7) TMI 320

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....directed against an order passed by the Additional Commissioner of Sales Tax refusing to set aside cancellation of registration certificate of the petitioner with effect from April 1, 1986. Admittedly, no application for renewal was filed within the prescribed time. Hence, the Sales Tax Officer cancelled the certificate with effect from April 1, 1986, by his Memo dated October 4, 1986. The petitio....

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....ugned order of the Sales Tax Officer was communicated to him. Had an opportunity been given by the Sales Tax Officer, he could have satisfied that he had sufficient cause for not making an application for renewal. 4.. In view of the aforesaid, we remit the matter to the Additional Commissioner for consideration afresh. It is submitted on behalf of the petitioner that the petitioner was not standi....