2024 (4) TMI 754

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....nt of the learned counsel for both sides, the main Writ Petition itself is taken up for final disposal at the stage of admission itself. 2. The challenge in this Writ Petition is to the order passed by the respondent dated 07.03.2023. 3. The case of the petitioner is that, the petitioner is running a Firm, under the name and style, ''R.B.Dhall products'', for the past seven y....

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.... notice was issued to them and only after verification of returns of the petitioner by another Accountant on 20.08.2023 the petitioner came to know that they have been issued with a show cause notice through Portal on 21.02.2023 and to non-filing of reply in time, all of a sudden, their registration has been cancelled by means of the impugned order. 4.1 The learned counsel for the petitioner fu....

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....n reply, the learned counsel for the petitioner would submit that since the petitioner's husband was hospitalized owing to renal disorder, and in such circumstances, the petitioner was not able to file appeal before the Appellate Authority within the period of limitation, and hence, the petitioner is before this Court, by way of this Writ Petition. 7. Heard Mr. K.M.Malarmannan, learned coun....

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....cation of their returns via. Portal through another Accountant, who has been subsequently engaged by the petitioner. 9. Further, it is noticed that the impugned order was passed without affording opportunity of hearing to the petitioner. Though the petitioner has failed to exhaust the alternative remedy of filing appeal, the same is due to the reason that the petitioner's husband had fallen....