2017 (5) TMI 1629

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....R D.N. Panda When respondent made application on 14.12.2004 for cancellation of its registration, without acting upon that, Revenue kept silence for which appellant moved to High Court in a Writ Petition No.5874 of 2005. That was disposed with the consent of both sides on 15th September 2005.  Revenue agreed that following the due process of law, the application shall be decided.  ....

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....sion on cancellation of registration can be made.  Therefore in all fairness, the matter is remanded to learned adjudicating authority to grant reasonable opportunity of hearing to the respondent on the liability, if any, that arises for the impugned period bringing out the manner how such liability arises in a show cause notice.  4. 13 years having been passed in the meantime, learne....