2010 (3) TMI 1000

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....ner has challenged the proceedings of the respondent dated October 12, 2009 cancelling the registration under the Value Added Tax Act on the ground that the petitioner had not filed the returns in the place of business and on physical verification, it was found closed. The order passed by the Assistant Commissioner (CT) was addressed to the petitioner's residential address. It is not denied....

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....h of September, 2009. When the authority has jurisdiction to ignore such returns filed and proceed against the petitioner in respect of non-filing the returns, while taking recourse to the cancellation of registration, provisions of law require that there must be a proper initiation of the proceedings before a cancellation order was passed by giving a notice to the petitioner to show cause as to w....

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....roceedings passed without affording proper opportunity is liable to be set aside. Hence, I have no hesitation in setting aside the order passed by the respondent. It may be seen that the petitioner had filed a return for the months of April, 2009 to July 2009, in the month of September, 2009. Having regard to the said fact, the respondent is hereby directed to take such proceeding as are availa....